| 企业内部会计控制的内涵及对策刍议 |
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| 引用本文： | 刘辉. 企业内部会计控制的内涵及对策刍议[J]. 企业技术开发, 2008, 27(12) |
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| 作者姓名： | 刘辉 |
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| 作者单位： | 辽宁省电力有限公司大连供电公司,辽宁大连116001 |
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| 摘 要： | 内部会计控制是单位内部控制的重要内容,加强内部会计控制建设是提高企业经营管理水平的一条现实捷径。文章从认识和把握企业内部会计控制的内涵入手,提出了完善企业内部会计控制的对策。
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| 关 键 词： | 会计控制 单位内部 经济活动 |
Internal accounting controls'connotation and its countermeasures |
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| LIU Hui. Internal accounting controls'connotation and its countermeasures[J]. Technological Development of Enterprise, 2008, 27(12) |
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| Authors: | LIU Hui |
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| Affiliation: | LIU Hui (Dalian Power Supply Company Ltd.,Liaoning Power Co.,Ltd.,Dalian,Liaoning 116001,China) |
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| Abstract: | Internal accounting control is an important part of the unit’s internal control, to strengthen internal accounting control of the building is to improve the business management of a real shortcut. This paper starts with enterprises’understand and grasp of the connotation of internal accounting controls, puts forward some measures for perfecting internal accounting control. |
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| Keywords: | accounting controls units economic activity |
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