摘要
本文阐述了财务共享的产生及在我国的发展趋势和内部控制系统建设研究现状,提出了财务共享对内部控制系统建设影响的研究设想。
This paper elaborated the generation and the trend of development of financial share in our country,as well as the related research present situation of the internal control system of the construction.Then proposed the research of financial shared on the influence of the internal control system’s construction.
作者
郭靖韬
GUO Jing-tao(School of Accounting, Shandong Technology and Business University, Yantai 264005,China)
出处
《信阳农林学院学报》
2018年第1期59-60,63,共3页
Journal of Xinyang Agriculture and Forestry University
关键词
财务共享
内部控制系统
建设
影响
financial shared
the internal control system
construction
impact