浅谈内部控制在全面预算管理中的作用

Brief Talks of the Internal Control's Function in the Comprehensive Budget Management

从内部控制的概念、地位、作用、效果等方面,全面阐述了推行内部控制制度的必要性、紧迫性、现实性及在全面预算管理中的作用。

By talking about the concept,status,role,and effects of the internal control system,this article proves the necessity, urgency and reality for implementing the internal control system in the overall budget management.