| 关于事业单位内部会计控制制度的探讨 |
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| 引用本文： | 徐湘云.关于事业单位内部会计控制制度的探讨[J].湖南广播电视大学学报,2006(3):71-72. |
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| 作者姓名： | 徐湘云 |
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| 作者单位： | 湖南广播电视大学,湖南长沙,410004 |
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| 摘 要： | 由于会计内部控制既关系到整个单位财产物资的安全完整,又关系到会计系统对单位经济活动反映的正确性和可靠性,因此建立一整套适合内部管理的会计系统控制制度,对于改善事业单位内部会计控制现状,保证会计信息质量的探讨和研究是非常有现实意义的,在有效运行的实际工作中也就显得尤为重要。
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| 关 键 词： | 事业单位 内部控制 制度 探讨 |
| 文章编号： | 1009-5152(06)03-071-02 |
On the Internal Accounting Control System of the Institution |
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| XU Xiang-yun.On the Internal Accounting Control System of the Institution[J].Joournal of Hunan Radio and Televistion University,2006(3):71-72. |
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| Authors: | XU Xiang-yun |
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| Institution: | XU Xiang-yun |
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| Abstract: | The internal accounting control is related not only to the security and the completeness of the whole institution's property, but also to the validity and the reliability of the accounting system's reaction to the economic activities of the institution. So in order to improve the existing situation of internal control in the institution,the exploration and study on how to guarantee the quality of the accounting information is very significant with great importance in practical accounting work. |
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| Keywords: | Institution Internal control system Exploration |
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