摘要
论述了在财务、业务一体化核算方式下,企业的内部控制所发生的变化,指出财务监控工作也需要不断地调整来适应这种变化,构建一体化核算方式下的控制制度。
This paper discusses on the variation of enterprise' s internal control system under the finance and business integrated accounting mode, and points out that the financial controlling work should adapt to such variation continuous regulation and construct the controlling system under the integrated accounting mode.
出处
《科技情报开发与经济》
2006年第13期175-176,共2页
Sci-Tech Information Development & Economy
关键词
一体化核算
内部控制
控制制度
财务管理
integrated accounting
internal control
controlling system
financial management throug