摘要
文章分析了内部会计控制失控的原因,结合我国内部会计控制现状,在内部控制的基础上,针对内部会计控制规范的不足之处,强调了构建企业内部会计控制体系的重要性,并提出了具体措施。
This paper analyses the reasons of the failure of the internal accounting control. Accompanying with the current according to the situation of the internal accounting control in our country , based on the internal control , shortcomings of the regulation of internal accounting control , the editor puts forward the importance of the construction of the business internal accounting control system , and advances the concrete measures to enhance the construction of the internal accounting control.
出处
《企业技术开发》
2006年第7期109-111,共3页
Technological Development of Enterprise
关键词
内部会计控制
内部会计控制体系
intemal accounting control
internal accounting control system
