摘要
从企业内部控制的含义、发展、要素、基本要求及原则等方面进行了论述 ,提出应根据《会计法》和内控制度的要求 ,建立健全企业内部控制制度 。
This paper discusses the meaning, development essential factor, basic demands and principles of interior control of enterprises, puts forward the requirements of establishing and perfecting interior control mechanism, and giving full play to interior role in enterprises management according to Accounting Law and demands of interior control system.
出处
《太原科技》
2003年第5期1-1,3,共2页
Taiyuan Science and Technology
关键词
企业
内部控制制度
《会计法》
合法性
约束性
系统性
interior control system, legalize,binding nature, systematicness, economy, feedback
