会计集中核算制下如何加强财务内控管理的研究  

Research on How to Strengthen the Financial Internal Control Management Under the Centralized Accounting System

作　　者：何岩 HE Yan(Liaoning Huyue(Dandong)Passenger Transport,Dandong 118000,China)

机构地区：[1]辽宁虎跃(丹东)客运

出　　处：《中小企业管理与科技》2019年第32期46-47,共2页Management & Technology of SME

摘　　要：论文以内控视觉下会计集中核算对核算单位的影响为切入点展开分析,提出提高管理人员思想意识、构建完善的规章制度、注重培养报账人员专业技能、运用多种方式加强财务内控监督力度等几方面途径。Starting from the influence of centralized accounting on accounting units under the vision of internal control,this paper puts forward several ways,such as improving the consciousness of managers,constructing perfect rules and regulations,paying attention to training professional skills of accounting reimbursement personnel,and using various ways to strengthen financial internal control and supervision.

关 键 词：会计集中核算 财务管理 内控管理 

分 类 号：F233[经济管理—会计学]