摘要
要建立和完善企业内部控制机制,从宏观上看必须制订和完善内部控制标准体系、优化内控机制实施的外部环境;从微观角度看,必须建立企业多层制会计控制体制、优化企业内控文化、尽可能地消除内部控制的局限性、完善内部财务管理控制系统、加强财务预算控制、并完善内部控制的内外监控体系。
From macro-angles, to establish and perfect internal enterprise control mechanism, standard internal control system must be set up and perfected, and the outside environment for implementing the internal control mechanism must be optimized. From a micro-angle, in the enterprise a multi-layer accounting control system must be established, while internal enterprise culture should be optimized, and the limitation of internal control should be eliminated as far as possible. The internal financial management control system, the control of financial budget and the inside and outside monitoring system of internal control mechanism should be perfected.
出处
《嘉兴学院学报》
2003年第z1期53-55,共3页
Journal of Jiaxing University
关键词
现代企业
内部控制
会计控制
完善
对策.
modern enterprises
internal control
accounting control
perfect
strategies.
