| 内部会计控制的若干问题 |
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| 引用本文： | 董多多.内部会计控制的若干问题[J].温州职业技术学院学报,2002,2(4):10-11,19. |
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| 作者姓名： | 董多多 |
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| 作者单位： | 温州职业技术学院,浙江,温州,325035 |
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| 摘 要： | 内部会计控制制度是企事业单位加强内部会计监督的一项基础管理措施，目前在部分企事业单位中由于制度建设不健全，内部控制管理松懈，会计监督失控，出现了一些经济犯罪和腐败现象，为此，笔者就内部会计控制的若干问题进行探讨，提出相应的对策。
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| 关 键 词： | 内部会计控制 货币资金 会计电算化 会计监督 货币资金 数据备份 |
| 文章编号： | 1671-4326(2002)04-0010-03 |
Some Problems on the Internal Accounting Control |
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| DONG Duo-duo.Some Problems on the Internal Accounting Control[J].Journal of Wenzhou Vocational & Technical College,2002,2(4):10-11,19. |
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| Authors: | DONG Duo-duo |
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| Abstract: | Internal accounting control system is an basic managing system worked out by enterprises and units to strengthen the supervision of internal accounting. At present, in some enterprises and units the loose management of internal control due to the imperfect managing system has got the accounting supervision out of control, and led to the appearance of economic crime and corruption. The author, thus, makes some exploration on the problems of internal accounting control in the hope of helping others. |
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| Keywords: | Lnternal accounting control Monetary fund Electronic Data Processing Accounting |
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