| 成本费用内部控制的难点及解决途径 |
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| 引用本文： | 范春晖.成本费用内部控制的难点及解决途径[J].湖南第一师范学报,2006,6(3):140-142. |
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| 作者姓名： | 范春晖 |
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| 作者单位： | 长沙市邮政局,湖南,长沙,410012 |
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| 摘 要： | 内部控制思想在国内外已有很长时间的发展历程,它对企业的发展有重大影响,成为理论界与实务界共同关注的话题之一。成熟完善的内部控制制度,尤其是内部会计控制制度,对于企业发展有着至关重要的作用。本文从内部控制、内部会计控制的理论出发,分析成本费用在内部控制中的难点,后针对难点提出了解决问题的现实途径。以此探讨进一步完善我国内部会计控制的体系,促进企业降低成本费用,提高经济效益,实现长远发展。
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| 关 键 词： | 成本费用 内部控制 解决途径 |
| 文章编号： | 1671-4369（2006）03-0140-03 |
| 收稿时间： | 2006-07-05 |
| 修稿时间： | 2006年7月5日 |
Cost Fare Inner- controlling Difficulties and Their Solutions |
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| FAN Chun-hui.Cost Fare Inner- controlling Difficulties and Their Solutions[J].Journal of First Teachers College of Hunan,2006,6(3):140-142. |
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| Authors: | FAN Chun-hui |
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| Abstract: | There has been a long history of development for the inner-controlling idea throughout the world.The inner-controlling idea,which plays an important role in the development of an enterprise,has become a wide-concerned topic both in theory and in practice.A mature and perfect inner-controlling system(especially an inner-controlling accountant system) is very important to the development of an enterprise.Based on the inner-controlling theory,this paper analyzes the difficulties of cost fare and then puts forward some solutions to the problems.Furthermore,it also discusses how to better the inner-controlling accountant system,promote the economic benefits and realize the long-term development. |
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| Keywords: | cost fare inner controlling solutions |
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