摘要
随着现代企业制度的建立,企业的内部管理发生了很大变化,这就要求企业在加强经营管理的同时,一定要健全内部会计控制。只有加强内部会计控制的变革与创新,通过内部相互牵制、相互制约,才能确保企业经济健康有序地发展。
Along with the establishment of modem enterprise system, the inner management of enterprises has changed a lot, which requires the enterprises amplify inner accounting control and strengthen the management at the same time. The enterprise economy can develop healthily on condition that we strengthen the innovation of inner accounting control and interact the inner parts of enterprises.
出处
《哈尔滨商业大学学报(社会科学版)》
2006年第5期52-53,共2页
Journal of Harbin University of Commerce:Social Science Edition
关键词
内部会计控制
控制观念
信息管理系统
激励与约束
inner accounting control
control concept
information management system
encouragement and restraint