摘要
内部会计控制制度的贯彻与实施,受经济环境、法律环境、企业制度环境与会计职业道德环境的影响。因此,内部会计控制制度环境的优化应从推进经济体制改革,完善市场经济体系做起。
The implementing of internal accountancy control system is affected by the circumstances of economy,law,enterprise system and accounting professional morality.Therefore,the optimization of it should be undertaken from following aspects:promoting the reform of economic system,perfecting market economy system,maintaining rapid and stead economic increasing.
出处
《内蒙古财经学院学报（综合版）》
2010年第2期147-149,共3页
Journal of inner Mongolia finance and economics college
关键词
内部会计控制制度
环境
优化
internal accountancy control system
circumstance
optimization
