| 完善企业内部会计控制 |
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| 引用本文： | 马鹰,郜立威. 完善企业内部会计控制[J]. 辽宁医学院学报(社会科学版), 2008, 6(3): 126-128 |
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| 作者姓名： | 马鹰 郜立威 |
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| 作者单位： | [1]辽宁医学院,辽宁锦州121002; [2]锦州市质量技术监督局,辽宁锦州121001 |
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| 摘 要： | 新《会计法》明确提出“各单位应当建立健全本单位内部会计监督制度”，企业内部会计控制在建设和维护社会主义市场经济秩序、建立现代进行企业制度、强化内部自我约束机制、提高会计信息质量等方面发挥着十分重要的作用。针对目前还存在的一些问题，进行一些分析并提出完善内部会计控制的对策，很有必要。
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| 关 键 词： | 内部控制 会计监督 现代企业制度 |
Analysis on the Enterprise Internal Accounting Control |
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| Ma Ying,Gao Liwei. Analysis on the Enterprise Internal Accounting Control[J]. Journal of Liaoning Medical College:Social Science Edition, 2008, 6(3): 126-128 |
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| Authors: | Ma Ying Gao Liwei |
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| Affiliation: | Ma Ying ＆ Gao Liwei (1 Liaoning Medical University, Jinzhou Liaoning, 121002; 2 Jinzhou Bureau of Quality and Technical Supervision, Jinzhou Liaoning, 121001 ) |
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| Abstract: | New Accounting Law has brought forward definitely that every entity should consititute internal accounting administration system.Enterprise internal accounting control plays an important role in maintaining and constructing the order of socialism market economy,founding modern enterprise system,consoliding internal self-obligation mechanism and improving accounting information quality.But there are still some problems.This article will analyze such issues and put forward some countermeasures for the consummation of internal accounting control. |
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| Keywords: | internal control accounting supervision modern enterprise system |
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