摘要
阐述了企业内部监督在我国三位一体会计监督体系中的地位和作用,深刻分析了内部会计监督乏力的原因,并针对性地提出了对策。
The role and performance of inner supervison in enterprise in the ＂three in one＂ accountant supervision system were discussed, the causes of lack of inner account supervision were analysed and some pertinent suggestions were given.
出处
《唐山师范学院学报》
2008年第2期157-158,共2页
Journal of Tangshan Normal University
关键词
会计监督
内部监督
内控机制
内审制度
accountant supervision
inner supervision
inner control
inner audit
