| 试论企业内部会计控制制度的环境及其优化 |
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| 引用本文： | 李函. 试论企业内部会计控制制度的环境及其优化[J]. 内蒙古财经学院学报(综合版), 2010, 8(2): 147-149 |
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| 作者姓名： | 李函 |
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| 作者单位： | 呼和浩特市华春园林工程有限责任公司,内蒙古,呼和浩特,010021 |
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| 摘 要： | 内部会计控制制度的贯彻与实施,受经济环境、法律环境、企业制度环境与会计职业道德环境的影响。因此,内部会计控制制度环境的优化应从推进经济体制改革,完善市场经济体系做起。
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| 关 键 词： | 内部会计控制制度 环境 优化 |
On the Environment and Optimization of Enterprise Internal Accountancy Control System |
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| Li Han. On the Environment and Optimization of Enterprise Internal Accountancy Control System[J]. Journal of Inner Mongolia Finance and Economics College, 2010, 8(2): 147-149 |
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| Authors: | Li Han |
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| Affiliation: | Hohhot Hua Chun Yun Landscape Engineering Ltd. Hohhot/a>;Inner Mongolia/a>;010051 |
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| Abstract: | The implementing of internal accountancy control system is affected by the circumstances of economy,law,enterprise system and accounting professional morality.Therefore,the optimization of it should be undertaken from following aspects:promoting the reform of economic system,perfecting market economy system,maintaining rapid and stead economic increasing. |
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| Keywords: | internal accountancy control system circumstance optimization |
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