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房地产企业强化财务会计内部控制的路径探究

Research on the Path of Strengthening the internal Control in Financial Accounting for Real Estate Enterprises
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摘要 要想促进财务管理活动规范开展,有效的财务会计内部控制工作必不可少。尤其是房地产企业,其属于重资产行业,财务管理工作具有复杂性等特征,而且容易受到市场、政策等因素干扰,所以落实财务会计内部控制工作十分有必要。探究了房地产企业强化财务会计内部控制的必要性,提出了房地产企业强化财务会计内部控制的路径。 In order to promote the standardized development of financial management activities,effective internal control in financial accounting is indispensable.Real estate enterprises,being part of the heavy asset industry,have financial management tasks characterized by complexity.Additionally,they are susceptible to disruptions from factors such as market conditions and policies.Therefore,it is highly necessary for real estate enterprises to implement internal control in financial accounting.This paper explores the necessity of strengthening the internal control of financial accounting of real estate enterprises,and puts forward the path of strengthening the internal control in financial accounting for real estate enterprises.
作者 吴鸿英 WU Hong-ying(Wuhan Central Business District Urban Construction Development Co.,Ltd)
出处 《当代会计》 2023年第17期75-77,共3页 Contemporary Accounting
关键词 财务会计内部控制 房地产企业 市场调研 internal control in financial accounting real estate enterprises market research
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