摘要
企业内部会计控制是企业贯彻执行国家法律、法规、企业规章制度的重要基础 ,也是治理会计信息失真 ,保护资产安全、完整的重要措施。有必要就建立企业内部会计控制的紧迫性、目标、遵循的原则以及应采取的对策等诸多方面作一些探讨。
Enterprise interior accounant controlling is the basis of carrying out state law, rule of law, enterprise's regulation and system. It os as well as the important measure of tackling lacking fidelity of accounting information and protecting the safeguarding and completion of assets. It is necessary to talks about the urgency, goals, principles and the measures that should be taken in setting up accountant controlling in an enterprise.
出处
《商业研究》
北大核心
2004年第3期28-30,共3页
Commercial Research