摘要
分析了煤炭企业货币资金内部会计控制的现状,重点阐述了煤炭企业货币资金内部控制中存在的主要问题。结合相关理论提出加强和改善煤炭企业货币资金内部会计控制工作的具体措施。
The paper had an analysis on the internal accounting control status of the monetary funds in the coal enterprises and put the emphasis on the main problems existed in the internal control of the monetary funds in the coal enterprises. In combination with the related theoretical knowledge, the paper provided the certain measures to enhance and improve the internal accounting control of the monetary funds in the coal enterprises.
出处
《煤炭经济研究》
2012年第6期91-93,共3页
Coal Economic Research
关键词
货币资金
内部会计控制
煤炭企业
monetary funds
internal accounting control
coal enterprise
