加强交通企业内部会计控制的研究  

Strengthening the study on internal accounting control of transportation enterprise.

作　　者：毛月华[1] 田艳君 李克 

机构地区：[1]山东理工大学 [2]淄博市交通技工学校

出　　处：《时代经贸（下旬）》2007年第04X期112-113,116,共3页Economic & Trade Update

摘　　要：内部会计控制是为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。目前我国交通运输企业在内部会计控制方面还存在着诸如企业治理结构不健全、会计控制不合理等问题。针对这些问题,本文提出完善企业内部会计控制制度、重视内部审计的作用及健全会计电算化系统等建议。Internal accounting control is a series of controlling methods, measures and procedures, which can improve the quality of accounting information, protect the safe and completion of assets and guarantee the execution and implement of related laws and rules. At present domestic transportation enterprises have problems such as the unconaummation corporation management structure and budget system, unreasonable control of accounting. Aimed at these problems, the paper proposed following suggestions： consummate accountant controlling systems, pay attention to the effect on internal auditing, build internal control of accounting computer system and so on.

关 键 词：内部会计控制 交通企业 内部审计 

分 类 号：F275.2[经济管理—企业管理]