构建基于内部控制的财务收支审批制度  

To Construct the Examination and Approval System of Financial Income and Expenditure Based on Internal Control

作　　者：尚英 

机构地区：[1]陕西省商贸技工学校,陕西咸阳712000

出　　处：《延安职业技术学院学报》2010年第4期49-50,共2页Journal of Yan’an Vocational & Technical College

摘　　要：依据《会计法》,基于强化单位内部控制与会计监督,在分析比较常见财务收支审批制度模式的基础上,提出了新的财务收支审批制度的构想。使单位经济管理程序科学化、经济行为规范化。According to Accounting Law, the article brings forward the new tentative plan of examination and approval system of financial income and expenses based on intensifying internal control and accountant supervising, on the foundation of analyzing and comparing familiar mode of examination and approval system of financial income and expenditure. It makes unit＇s program of economic management scientifically and economic behavior standardization.

关 键 词：内部控制 财务收支 审批制度 会计 

分 类 号：F234.4[经济管理—会计学]