摘要
针对目前大多数科研单位在内部会计控制中存在的问题 ,探讨了科研单位在转制过程中应如何建立和完善内部会计控制制度 ,以达到防范经营风险 ,保护资产安全、完整 。
This article disussed the seting up and improving inner accounting controlling system in changing mechanism of scientific research institution according to problems of inner accounting controlling of most of R and D institution,in order to protect risk of manage,reserve capital safe,prompting effective execute of manage aim and policy.
出处
《有色矿冶》
2003年第3期63-65,共3页
Non-Ferrous Mining and Metallurgy
关键词
科研单位
内部会计控制
经营风险
资产安全
scientific research institution
inner accounting controlling
risk of manage
capital safe