内部会计控制运用质量管理原则的构想

To Aggrandize Internal Accounting Control by Means of the Eight Quality Management Principles

ISO 90 0 0 :2 0 0 0国际标准提供了八项质量管理原则 ,即以顾客为关注焦点、领导作用、全员参与、过程方法、管理的系统方法、持续改进、基于事实的决策方法、与供方互利的关系等。文章结合会计实际 ,就如何应用这些通用质量管理原则来强化内部会计控制发表了看法 ,提出了目标、权力、人力、过程、系统、程序、信息。

The eight quality management principles of fered by International Standard ISO 9000:2000 are as follows:customer focus,l eadership,involvement of people,process approach,system approach of managemen t,continual improvement, factual approach to decision making and mutually benef icial supplier relationships. This paper focuses on internal accounting control by means of these general principles. It also offers the control of objective, power, manpower, process, system, procedure, information and supervision.