| 关于企业财务内部控制机制的探索 |
| |
| 引用本文： | 邹丽林,尹亚妮.关于企业财务内部控制机制的探索[J].柳州职业技术学院学报,2006,6(2):27-30. |
| |
| 作者姓名： | 邹丽林 尹亚妮 |
| |
| 作者单位： | 1. 柳州职业技术学院,财务处,广西,柳州,545006
2. 上汽通用五菱汽车股份有限公司,财务部,广西,柳州,545002 |
| |
| 摘 要： | 企业内部控制理论体系形成于20世纪60年代中期,70年代至今被西方发达企业所广泛运用。企业财务的内部控制体系作为企业内部控制体系的一个重要分支,在近半个世纪的发展中,为企业的资本运作带来了良好的经济效益。近年来,国内企业也相续引进企业财务内部控制机制,虽然该套管理体系尚处于雏形,但可以预见,随着企业竞争国际化趋势日益突显,企业财务内部控制的实施必然带来可观的效率和效益。
|
| 关 键 词： | 内部控制 财务管理 有机结合 |
| 文章编号： | 1671-1084(2006)02-0027-04 |
| 修稿时间： | 2006年2月28日 |
About enterprise finance internal control mechanism exploration |
| |
| ZOU Li-lin,YIN Ya-ni.About enterprise finance internal control mechanism exploration[J].Journal of Liuzhou Vocational & Technical College,2006,6(2):27-30. |
| |
| Authors: | ZOU Li-lin YIN Ya-ni |
| |
| Abstract: | The enterprise internal control theory system forms in 1960's.Since 70's,this theory has been widespread used by western developed enterprises.Finance internal control system is an important branch of the enterprise internal control system.After nearly half century development,it has brought the good economic efficiency for enterprise's capital operation.In recent years,the domestic enterprise also continuously fetch in enterprise finance internal control mechanism.Although this set of management system still is in the embryonic form,we might foresee,along with the enterprise competition internationalization tendency which is suddenly revealed day by day,the enterprise finance internal control implementation will bring considerable efficiency and benefit inevitably. |
| |
| Keywords: | Internal control Financial control Organic synthesis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
