| 论规范和实施内部会计控制 |
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| 引用本文： | 杨淑云,李宝贵. 论规范和实施内部会计控制[J]. 辽宁工程技术大学学报(社会科学版), 2005, 7(2): 196-197 |
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| 作者姓名： | 杨淑云 李宝贵 |
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| 作者单位： | 辽东学院,会计学院,辽宁,丹东,118000;辽宁工程技术大学,工商管理学院,辽宁,阜新,123000 |
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| 摘 要： | 针对单位内部会计控制的现状,提出了贯彻和实施《内部会计控制规范》对策,即建立内部会计控制应考虑企业的实际情况、单位负责人要提高认识、加强会计系统控制的建设、强化企业内部监控等是加强企业内部控制制度的有力措施。
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| 关 键 词： | 内部会计控制 规范 内部审计 |
| 文章编号： | 1008-391X(2005)02-0196-02 |
| 修稿时间： | 2004-11-01 |
Discussion on standards implementation of internal accounting control |
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| YANG Shu-yun,LI Bao-gui. Discussion on standards implementation of internal accounting control[J]. Journal of Liaoning Technical University(Social Science Edition), 2005, 7(2): 196-197 |
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| Authors: | YANG Shu-yun LI Bao-gui |
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| Abstract: | In view of the current conditions of internal control,the paper studies the significance of publishmment and implemention of the internal accounting control standard,provides the decisions making for applying the standard,that is,we must think over the enterprise realitive conditions in order to set up internal accounting control,unit officer must promote undertanding,and strenghen the construction of accounting system control and enterprise internal supervision etc,which are powerful measures. |
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| Keywords: | internal control standard internal auditing |
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