摘要
内部会计控制作为强化单位内部管理的重要手段和方法越来越受到社会和专业各界的关注.不同的单位其经营方式、规模、组织机构等各不相同,内部会计控制的建立必然存在多样性、复杂性.基于内部会计控制的五大原则,应力求规范单位会计行为、保护单位资产的安全完整、确保国家有关法律法规及规章制度的贯彻执行.
As an important means of reinforcing a unit＇s internal management, internal accounting control is paid closer attention to by people from all walks of life. Different units have different ways of operation, scales and institutional frameworks, hence there must be variety and complexity in setting up internal accounting control. This paper holds that on the basis of its five major principles, such goals should be achieved; the standardization of the accounting behaviors, the protection of the unit＇s property and the implementation of the relevant laws and regulations in our country.
出处
《徐州工程学院学报》
2005年第6期73-75,共3页
Journal of Xuzhou Istitute of Technology
关键词
内部会计控制
原则
目标
Internal Accounting Control
Principle Goal
