摘要
"账外资金"危害企业的健康发展,易使相关企业的领导干部和有关工作人员走上贪污腐败的犯罪之路。要杜绝"账外资金"的衍生,就必须加强企业内部审计,运用各种必要的手段和方法,将查"账外资金"贯穿于每个内部审计项目之中。
＂Non-account capital＂ does harm to enterprise development and easily makes related enterprise leaders and working personnel turn to crime because of corruption. In order to put a stop to the evolution of ＂non--account capital＂, the author advocates strengthening inner audit of enterprises and make ＂non--account capital＂ check penetrate into every inner audit item by various necessary means.
出处
《江汉石油职工大学学报》
2009年第5期41-43,共3页
Journal of Jianghan Petroleum University of Staff and Workers
关键词
企业内部审计
账外资金
方法
成本
现金
收入
Inner Audit of Enterprises
＂Non--account Capital＂
Methods
Cost
Cash
Income
