摘要
企业内部会计控制是指企业为了确保财产的安全、完整，防止贪污舞弊现象，保证会计资料和信息的真实性、准确性、客观性以及财务活动的合法性和有效性而采取的控制措施。
The internal accounting control refers to an enterprise taking measures to guarantee the security, integrity and prevention of corruption and fraud, ensuring the authenticity, accuracy and objectivity of accounting data and information, the legitimacy and effectiveness of financial activities.
出处
《科技成果管理与研究》
2010年第1期74-75,共2页
Management And Research On Scientific & Technological Achievements
关键词
内部会计控制现状
内部控制目标
内部控制措施
status of internal accounting control
internal control objectives
internal control measures
