摘要
贯彻实施财政部颁布的《内部会计控制规范》,对于建立、健全和完善内部牵制和监督制约机制,以堵塞漏洞,消除隐患,保护财产安全,防范舞弊行为,促进经济活动的健康发展,起到很大的作用。但在实际执行内部会计控制规范中,也存在一些不可忽视需要研究加以解决的问题。
Carrying out the Internal Accouting Controlling Rules issued by the F inance Department plays a great part in setting up and emplifying internal contr olling and supervising system, stopping a loophole,removing hidden perils,protec ting property,preventing cheatings and improving the healthy development of econ omic activities.But when carrying out these rules,we have some problems to solve that can not be neglected.
出处
《闽西职业大学学报》
2005年第2期32-35,共4页
Journal of Minxi Vocational College
关键词
企业
内部会计控制
控制制度
enterprises
internal accounting control
control system
