摘要
要使企业的经营管理处于良性状态,做到持续经营,不断发展,就必须从建立和完善内部控制制度着手,尤其是建立和完善内部会计控制制度。文章介绍了内部控制制度的产生和发展过程,并着重探讨内部会计控制制度的具体内容、建立的原则和基本方法,以及内部会计控制制度设计的评价及其局限性。
In order to make the enterprise operate in healthy status, it is necessary to establish and perfect the interior control system, especially establish the interior accountant control system. This paper introduces the arise and development of interior control system, focuses on its detailed content and establishment principles, procedures and basic methods, puts out the designing key points, approaches and evaluation, as well as its limitations.
出处
《电子科技大学学报（社科版）》
2007年第2期23-26,共4页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
内部控制
制度
内部会计控制
interior control
system
interior accountant control
