| 企业内控制度的若干问题研究 |
| |
| 引用本文： | 石松.企业内控制度的若干问题研究[J].长春理工大学学报(高教版),2007(2). |
| |
| 作者姓名： | 石松 |
| |
| 作者单位： | 湖北大学知行学院经贸系 湖北武汉，430011 |
| |
| 摘 要： | 为满足企业内部审计需要,对内部会计控制制度和内部管理控制制度的基本问题进行评审和尝试性注释。以内控为基础的制度与会计账目基础法有突出的特点、目的和作用。评审内控制度的应用可以提高审计效率,降低审计成本,是今后逐步采用和推广的审计方法。
|
| 关 键 词： | 内控评审 制度运用 目的 方法 |
Some Problem Reseaches of Business Enterprise Inner-controlled System |
| |
| Shi Song.Some Problem Reseaches of Business Enterprise Inner-controlled System[J].Journal of Changchun University of Science and Technology,2007(2). |
| |
| Authors: | Shi Song |
| |
| Abstract: | To meet the enterprise inner-controlled audit requiring,this passage has assessed the fundamental problem about the internal accounting system and the inner managerial control system and has tried to annotate.The regulations based on inner-controlled and the accounting foundation method have the prominent chracteristic,purpose and effect.The application of judge inner-controlled system can improve audit efficiency.Lessening auditing cost is a auditing method which be to adopt and extend step by step in the days. |
| |
| Keywords: | inner-controlled judge system application purpose method |
| 本文献已被 CNKI 等数据库收录！ |
