摘要
分析了内部会计监督的现实意义,阐述了内部会计监督存在的主要问题,并且从控制环境、预算管理、风险意识、创新内部监督控制制度等方面对内部会计监督作了探讨。
The article discusses about significance of inside accounting control, sets forth the primary problem that exists in accounting control, And investigate inside accounting control certain degrees under the environment control, budget management, risk consciousness and innovations of the inside supervisory control system.
出处
《武汉船舶职业技术学院学报》
2007年第6期28-30,共3页
Journal of Wuhan Institute of Shipbuilding Technology
关键词
会计监督
内部控制
预算管理
风险意识
allounting control
inside control
budget management
risk consciousness