建立企业内部会计控制的对策  

The Measures of Setting Up Inside Accountant Controuing Enterprises

作　　者：谢荣富[1] 

机构地区：[1]南京经济学院会计系,江苏南京210003

出　　处：《商业研究》2004年第3期28-30,共3页Commercial Research

摘　　要：企业内部会计控制是企业贯彻执行国家法律、法规、企业规章制度的重要基础 ,也是治理会计信息失真 ,保护资产安全、完整的重要措施。有必要就建立企业内部会计控制的紧迫性、目标、遵循的原则以及应采取的对策等诸多方面作一些探讨。Enterprise interior accounant controlling is the basis of carrying out state law, rule of law, enterprise's regulation and system. It os as well as the important measure of tackling lacking fidelity of accounting information and protecting the safeguarding and completion of assets. It is necessary to talks about the urgency, goals, principles and the measures that should be taken in setting up accountant controlling in an enterprise.

关 键 词：企业 内部会计控制 国家法律 规章制度 会计信息失真 资产 

分 类 号：F275.2[经济管理—企业管理]