| 采购与付款的控制点分析 |
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| 引用本文： | 梁金兰.采购与付款的控制点分析[J].辽宁税务高等专科学校学报,2005,17(5):38-39. |
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| 作者姓名： | 梁金兰 |
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| 作者单位： | 东北财经大学,财务处,辽宁,大连,116025 |
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| 摘 要： | 企事业的采购活动直接关系到单位的资金支出。岗位分工与授权批准是采购与付款会计控制的必要前提,单位应当建立采购与付款业务的岗位责任制。而要做好采购与付款的会计控制,必须在这个连续操作系统中设立控制点,以保证各个控制点的有效作为。
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| 关 键 词： | 企事业单位 采购 付款 控制点 |
| 文章编号： | 1008-2859(2005)05-0038-02 |
| 修稿时间： | 2005年6月15日 |
Analysis on narrowing the gap of residents' income |
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| LIANG Jin-lan.Analysis on narrowing the gap of residents'''' income[J].Liaoning Taxation College Journal,2005,17(5):38-39. |
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| Authors: | LIANG Jin-lan |
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| Abstract: | At present,the gap of residents' income in China is becoming larger and larger.The main reason is the increasing number of laid-off workers in the cities and the mass of labor force in the rural area.The key to narrow the gap of residents' income is the re-employment of the laid-off workers and quickening the transfer of residual labor force in the rural area. |
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| Keywords: | gap of income unemployment enlarging re-employment |
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