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基于国库集中支付条件下的海关内部审计研究

A Study on Customs Internal Audit under the Condition of Centralized Payment by the Treasury
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摘要 海关系统在全面实施国库集中支付制度的同时也引发了海关系统财务管理的重大变化。本文首先介绍了我国海关内部审计现状,提出海关内部审计目前存在的问题;其次阐述了国库集中支付下海关财务管理变化对海关内部审计的影响;最后提出了国库集中支付条件下海关内部审计的方法。旨在通过完善国库集中支付条件下的海关内部审计制度,为海关的可持续发展奠定良好的基础。 The full implementation of the centralized payment by the treasury in the Customs administration has aroused tremendous changes in the Customs financial management. The article,first of all,introduces the current situation of Customs internal audit and its existing problems,and then elaborates on the influences of the changes incurred in the Customs financial management upon the Customs internal audit,and finally proposes the approaches to the Customs internal audit under the condition of the centralized payment by the treasury. The article is intended to improve the Customs internal audit under the condition of the centralized payment by the treasury and lay a solid foundation for Customs sustainable development.
作者 王璟
机构地区 兰州海关财务处
出处 《海关与经贸研究》 2016年第1期76-81,共6页 Journal of Customs and Trade
关键词 国库集中支付 海关内部审计 海关财务管理 Centralized Payment by the Treasury Customs Internal Audit Customs Financial Management
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