摘要
文中分析由于单位对建立内部会计控制制度不够重视,缺乏科学性和连贯性,使内部会计控制难以发挥应有的功效,会计监督不力,财务控制存在漏洞等问题。指出存在的原因,并提出了解决的办法。
A constitution ignores the establishments of interior accounting control system, and lacks rationality and continuity, so that it' s difficult for interior accounting control system to work well, such as weak fiscal monitor and some leaks in financial control, etc. The reasons are analyzed here, and the methods to solve them are put forward.
出处
《包头职业技术学院学报》
2006年第1期39-41,共3页
Journal of Baotou Vocational & Technical College
关键词
单位内部会计控制
内部会计控制制度
完善
interior accounting control
interior accounting control system
improvement
