摘要
内部控制混乱为犯罪分子提供了可乘之机,诱发了大量的经济犯罪,同时阻碍了我国经济的快速发展。因此,完善内部控制是遏制经济犯罪发生的一个必要手段,也是企业实现管理现代化和价值最大化经营目标的有力保障。构建以内部会计控制为核心的内部控制体系势在必行。
The Disorder of the inside controlling has provided an opportunity for the criminals and caused many economical crimes, meanwhile hindered the rapid development of our country's economy. Therefore, perfecting inside controlling is a necessary means of keeping the economical crimes within limits, as well as a forceful guarantee for enterprises to realize the target of management modernization and value maximization. It's necessary to make an enterprise inside controlling system with the core of inside accountant controlling.
出处
《吉林公安高等专科学校学报》
2004年第6期66-68,共3页
Journal of Jilin Public Secunity Academy
关键词
内部控制
经济犯罪
现状
inside controlling
economic crimes
present situation