| 如何设计企业财务收支审批制度 |
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| 引用本文： | 王海军,孙晓红.如何设计企业财务收支审批制度[J].中国对外贸易(英文版),2010(12). |
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| 作者姓名： | 王海军 孙晓红 |
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| 作者单位： | 1. 黑龙江省畅捷桥梁隧道工程有限公司
2. 黑龙江省社会科学院 |
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| 摘 要： | 各单位建立并实施内部会计监督制度,这是会计法的基本要求.财务收支审批制度作为内部会计监督制度的重要内容之一,应该得到各单位的重视.然而,我国目前许多企业的财务收支审批制度还很不完善,实际工作中暴露的财务收支审批方面的问题也较为严重.如何设计企业财务收支审批制度,是一个值得探讨的问题.
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| 关 键 词： | 财务 收支 审批 |
How to design enterprise financial revenues and approval system |
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| Haijun Wang,Xiaohong Sun.How to design enterprise financial revenues and approval system[J].China's Foreign Trade,2010(12). |
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| Authors: | Haijun Wang Xiaohong Sun |
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| Abstract: | It is the basic requirement of the accounting law that each unit establishs and implements the internal accounting supervision system.However,nowadays,the financial revenues and approval system in many enterprise is not perfect.In the practical work,the problems in the financial revenues and expenditures Krc serious.It is a worthy of discussion how to design enterprise financial revenues and examination system. |
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