摘要
建立和完善企业内部财务会计控制制度,是市场经济和现代企业制度的客观要求,是优化经营管理,强化企业内部会计工作的要求。文章简述了内部会计控制的重要性;分析了内部会计控制制度不完善的表现和影响;从六个方面谈了应如何建立和实施内部会计控制制度。
It is objective demand either for market economy and modern-enterprise system or for optimization of management system and improvement of accounting work, to establish and perfect the financial accounting control system inside enterprises. The paper introduces the significance and analyses the imperfect phenomenon and its influences of internal accounting system, and it goes on offering some suggestions required for perfecting internal accounting control to further development.
出处
《中国国土资源经济》
北大核心
2005年第6期44-45,共2页
Natural Resource Economics of China
关键词
现代企业
内部会计控制
重要性
建立与实施
modern enterprises
internal accounting system
significance
establishment and implementation
