| 关于完善企业内部会计控制的思考 |
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| 引用本文： | 高蓉.关于完善企业内部会计控制的思考[J].高校教育管理,2004(2). |
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| 作者姓名： | 高蓉 |
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| 作者单位： | 福建林业职业技术学院 福建南平353000 |
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| 摘 要： | 针对企业内部会计控制中存在的问题,应从优化企业内部管理组织结构设置、完善内部会计控制制度、精心选择关键控制点和不断提高内控主体的业务素质与职业道德水平入手,以完善企业的内部会计控制,从而更好地发挥其效益。
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| 关 键 词： | 内部会计控制 企业 制度 |
On Perfecting the Control of Internal Accounting |
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| Gao Rong.On Perfecting the Control of Internal Accounting[J].Journal of higher Education Management,2004(2). |
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| Authors: | Gao Rong |
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| Institution: | Fujian Forestry Vocational college |
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| Abstract: | Aim at the problems in the internal accounting control of enterprise management, the organizationstructrue of enterprise internal control should be aptimized, the control system of internal accounting should be perfected,the key control points should be choosed carefully and the professional skills and ethics should be improved graduallyso as to perfect the control of internal accounting and then make the investment yield well. |
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| Keywords: | internal accounting control enterprise system |
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