内部会计控制中的人员控制

Personnel Control within Internal Accounting Control

在企业的经营活动中,内部会计控制的关键是人员控制,针对目前某些企业中人员控制的混乱局面,提出三点建议,其一是负责人带头,自上而下进行控制;其二是不相容职务相互分离;其三是提高会计人员素质。通过这些措施以期在达到提高企业的经济效益的目的。

The key of internal control is personnel control. As to improve the chaos of personnel control, this paper puts forward three suggestions:Directors play a leading role in internal accounting cantrol and carry it out thoroughly from top to bottom; Incompatible duty should be separated; We should improve accountant′s quality.