摘要
随着经济、社会发展与科学技术的进步,客观上对企业内部会计控制水平也相应提出了新的要求。当务之急是要以人为本,建立健全职工信用保险制度以及在强化员工培训、全面提高员工素质的基础上,实行休假和工作轮换制度,以有效实施企业内部会计控制。
Along with the economic and social development and the scientific and technological progress, there has arisen a new objective requirement for the level of enterprises＇ internal accounting control. What is most important right now is to center on people, establish and perfect employees＇ credit insurance systems, practice systems of vacation and job rotation based on strengthening employee training and enhancing employees＇ qualities comprehensively, so as to implement enterprises＇ internal accounting control effectively.
出处
《南京财经大学学报》
2005年第5期84-86,共3页
Journal of Nanjing University of Finance and Economics
关键词
内部会计控制
职工信用保险
员工培训
internal accounting control
employees＇ credit insurance
employee training
