| 国储单位的内部会计控制改革 |
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| 引用本文： | 洪淑华.国储单位的内部会计控制改革[J].安徽职业技术学院学报,2011,10(4):41-42,45. |
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| 作者姓名： | 洪淑华 |
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| 作者单位： | 安徽储备物资管理局三五二处,安徽合肥,231607 |
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| 摘 要： | 内部会计控制是施控主体利用会计信息对资金运动进行的控制,良好的内部会计控制可以有效地解决单位内部管理不足、控制薄弱及贪污腐化等问题,在单位治理结构中发挥着核心作用。文章结合国储单位内部会计控制,对国储单位内部会计控制特征、现状进行研究,提出了内部会计控制改进措施,为我国事业型单位内部会计控制的实务提供参考。
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| 关 键 词： | 国储单位 内部会计控制 现状 改进措施 |
Research on Internal Accountanting Control of State Reserve Unit |
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| HONG Shu-hua.Research on Internal Accountanting Control of State Reserve Unit[J].Journal of Anhui Vocationcal Technical College,2011,10(4):41-42,45. |
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| Authors: | HONG Shu-hua |
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| Institution: | HONG Shu-hua |
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| Abstract: | Internal accounting control is to control corpus funds movements through accounting in- formation. A good internal accounting control will effectively solve the unitrs internal problems, such as weak management and corruption and plays an importantion role in the management structure. According to the research about the internal accounting control, characteristics and current situation in the state reserve units, the paper puts forward some measures to improve the control and also some practical reference for the internal accounting control in the institutional units. |
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| Keywords: | state reserve unit internal accountanting control current situation improving method |
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