一体化核算方式下内部控制的变化及控制制度的构建

Discussion on the Variation of the Internal Control and the Construction of the Control System under the Integrated Accounting Mode

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.