摘要
内部会计控制是医院为实现既定目标而形成的一种自我调整、自我约束、自我控制的制衡机制，是保证业务活动的有效进行和资产的安全与完整，防止、发现和纠正错误与舞弊，保证会计资料的真实、合法、完整而制定和实施的政策、措施及程序。
Internal accountant controls is the hospital decides one kind of self-adjustment,the self-restraint,the self-control for the realization which the goal forms keeps in balance the mechanism, is guaranteed the service activity carries on effectively with the property security and the integrity,prevented,the discovery and the correction with corrupts practices wrongly,guarantees accountant the material real, legitimate, the integrity formulation and implementation policy, the measure and the procedure.
出处
《中国经济与管理科学》
2009年第8期143-143,147,共2页
Chinese Economy Management Science Magazine
关键词
内部会计
控制
存在问题
建设思考
Internal accountant Control Existence question Construction ponder
