| 谈税务策划与内部会计控制 |
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| 引用本文： | 陈歆.谈税务策划与内部会计控制[J].福建师大福清分校学报,2007(3):33-36. |
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| 作者姓名： | 陈歆 |
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| 作者单位： | 南开大学商学院会计系,天津,300071 |
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| 摘 要： | 税务筹划与内部会计控制两者在某种程度上有互相联系和互相推动的作用,本文旨在针对企业经营过程中在这两方面都依然十分薄弱的现状,通过寻找到两者的契合点,能够使企业强化内部会计控制和税务策划的意识,并充分发挥内部会计控制和实行税收策划的实际优势,实行在有限的成本下寻找能解决问题最优方法的新的探索.
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| 关 键 词： | 税务策划 内部会计控制 内部控制 |
| 文章编号： | 1008-3421（2007）03-0033-04 |
| 收稿时间： | 2006-12-20 |
| 修稿时间： | 2006年12月20 |
Talk the tax administration plan and internal accountancy control |
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| CHEN Xin.Talk the tax administration plan and internal accountancy control[J].Journal of Fuqing Branch of Fujian Normal University,2007(3):33-36. |
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| Authors: | CHEN Xin |
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| Abstract: | The tax administration plan and prepare with the internal accountancy control two have the mutual contact and mutual push on a certain degree of function,this text aim is in aim at the business enterprise management process in this both sideses all still and very weak present condition,pass to look for both to agree with the point,enable the business enterprise to enhance the internal accountancy to control and the consciousness that tax administration plan,and full exertive internal accountancy control and practice the actual advantage of the revenue from tax plan,practice to look for under the cost of the limit can solve problem superior method of new quest. |
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| Keywords: | The Tax Administration Plan Internal Accountancy Control Internal Control |
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