摘要
文章对某公司往来账款管理进行了分析,指出了该公司在往来账管理中存在的问题,并从内部控制环境、风险评估、控制活动、信息与沟通、内部监督五方面提出了加强往来账款管理的企业内部控制制度。
The article analyzes the current accounting management process in an target company and points out problems associated with it.It gives suggestions for company to improve the overall control process in emphasizing key aspects such as inner control envi-ronment,risk evaluating,control activities,information communication and internal supervi-sion.
出处
《西部交通科技》
2010年第11期94-98,共5页
Western China Communications Science & Technology
