摘要
要真正发挥内部会计控制作用,就要正确认识内部会计控制,但目前我国企业界对内部会计控制仍存在着许多误区,对其局限性认识估计不足,笔者对此略加剖析,并对内部会计控制的有效实施提出一些建议。
The internal accounting control must be understood correctly, and then it can really develop the effect . But many misunderstandings of the internal accounting control presently existed in the field of our enter- prises, the recognition of the limitation on the internal accounting control cannot be sufficiently evaluated. This article will briefly analyze the mentioned problems, then make some suggestions of effectively carrying out the in- ternal accounting control.
出处
《山西经济管理干部学院学报》
2005年第2期52-53,共2页
Journal of Shanxi Institute of Economic Management
关键词
内部会计控制
内部牵制
成本效益原则
<Keyword>Internal Accounting Control
Recognition
Misunderstanding
Limitation
