| 多会计主体企业的资金内部控制 |
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| 引用本文： | 张锐,魏端. 多会计主体企业的资金内部控制[J]. 山东纺织经济, 2006, 0(2): 27-29 |
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| 作者姓名： | 张锐 魏端 |
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| 作者单位： | 成都理工大学,四川,成都,610051;四川大学,四川,成都,610051 |
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| 摘 要： | 本文首先给讨论的多会计主体企业给了范围鉴定,把集团公司对其参股或控股的子公司的管理与控制排除在外。再针对目前企业对其分支机构和分公司的资金内部控制存在的问题,包括资金预算管理、资金收支结算以及监督制度不健全等,提出了多会计主体企业资金内部控制的改进措施和建议。
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| 关 键 词： | 多会计主体 资金 内部控制 |
| 文章编号： | 1673-0968(2006)02-0027-03 |
Fund Internal Command in Multi-Accountant Main Body Enterprise |
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| Zhang Rui,Wei Duan. Fund Internal Command in Multi-Accountant Main Body Enterprise[J]. Economy of Shangdong Textile, 2006, 0(2): 27-29 |
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| Authors: | Zhang Rui Wei Duan |
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| Affiliation: | 1 Chengdu University of Tecnology, Chengdu 610051, China, 2,Sichuan University, Chengdu 610051,China |
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| Abstract: | This paper give the rang appraisal of multi-Accountant main body enterprise which we discuss atfirst, and exclude the management and controllability of subsidiary company which is shared or held by collec-tivizing company. Second￡?aim at the problem of subsidiary company's fund internal command include fundbudget management, fund income and expenses balancing and the morbidity of supervise system￡?this paperbring forward the betterment measure and advice about fund internal command of Accountant principal partcompany. |
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| Keywords: | multi-Accountant main body fund internal command |
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