关于会计内部控制的思考

Reflection on Accounting Internal Control

阐述了内部会计控制能促进社会主义市场经济的进一步的发展,具体分析了内部控制的三大要素,并采取相应控制对策,提高企业的管理水平和人员素质。

This paper expatiates on that accounting internal control could promote socialist market economy to further develop, analyzes the three main factors in the concrete and adopts the correspondent control countermeasures for heightening management level and personnel quality.