内部会计控制之我见  

My Opinions of Internal Accounting Control

作　　者：陈和平[1] 

机构地区：[1]重庆交通学院财经系,重庆400074

出　　处：《重庆交通学院学报（社会科学版）》2001年第3期26-28,共3页Journal of Chongqing Jiaotong University(Social Sciences Edition)

摘　　要：对内部会计控制制度的发展、内容和实施内部会计控制的关键等问题进行分析后认为 :在现代企业制度条件下 ,内部会计控制制度的内涵和外延都发生了极大的变化 ,建立和完善内部会计控制制度 ,提高职工素质是管制会计信息失真的重大举措。This article is based on the requirement of 'Accounting Law' that each unit should establish and regular the internal control. It is also based on the suggestion draft given by 'Basic specifiation of internal accouting control' which is issued by the National Ministry of Finance. The questions such as the development, the contents and the key to the enforcement of internal accounting control are analyzed. According to the analysis,the author thinks that in the condition of modern corporation system, both the intension and the extension of internal accounting control have changed greatly. So it is a great work of regulating the accounting information' lack fidelity to establish and accomplish the internal accounting control system and to improve the staff's ability.

关 键 词：内部 会计 控制 

分 类 号：F235.19[经济管理—会计学]