| 关于加强企业内部控制的探讨 |
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| 引用本文： | 刘伟.关于加强企业内部控制的探讨[J].延安大学学报(社会科学版),2002,24(3):80-82. |
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| 作者姓名： | 刘伟 |
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| 作者单位： | 延安大学,审计处,陕西,延安,716000 |
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| 摘 要： | 内部控制是以加强内部管理为核心 ,通过规范企业内部各项经济业务流程和会计核算体系 ,通过职责分工和内部审计的监督机制 ,减少虚假会计陈述 ,培育企业发展的良好内部环境。
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| 关 键 词： | 企业 内部控制 职责分工 规范经营 |
| 文章编号： | 1004-9975(2002)03-0080-03 |
| 修稿时间： | 2002年5月9日 |
Dicussions on the reinforced internal control of enterprisee |
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| Liu Wei.Dicussions on the reinforced internal control of enterprisee[J].Journal of Yan'an University (Social Science Edition),2002,24(3):80-82. |
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| Authors: | Liu Wei |
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| Abstract: | Internal control is centered on the reinforced internal management. Through the regulation of the process of the internal economic affairs and the counting checking system, through the monitoring mechanics for the separation between post and duty,and internal audit,false counting presentation can be reduced and good internal environment for enterprise development can be fostered. |
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| Keywords: | enterprise internal control the separation between post and duty to conform the fuscness to the standard |
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