| 浅析会计人员独立在加强内部控制中的意义 |
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| 引用本文： | 蔡莉莉.浅析会计人员独立在加强内部控制中的意义[J].河北能源职业技术学院学报,2010,10(4):33-35. |
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| 作者姓名： | 蔡莉莉 |
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| 作者单位： | 河北能源职业技术学院,河北唐山063004 |
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| 摘 要： | 建立内部会计控制制度是国家法律、法规的必要补充,是贯彻实施国家会计法律、法规的重要基础和保证。本文从加强对企业的管理和控制、强化对企业的监督和财务管理几方面介绍了会计人员独立对加强内部控制的意义,并分析了在实行过程中应该注意的问题。
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| 关 键 词： | 会计 独立 内部控制 |
The Accounting Personnel Independence Significance in Strengthening the Internal Control |
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| CAI Li-li.The Accounting Personnel Independence Significance in Strengthening the Internal Control[J].Journal of Hebei Energy Institute of Vocation and Technology,2010,10(4):33-35. |
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| Authors: | CAI Li-li |
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| Institution: | CAI Li-li (Hebei Energy Institute of Vocation and Technology,Tangshan 063004,China) |
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| Abstract: | The establishment of internal accounting control system is the necessary supplement for national laws and regulations,is the important basis and guarantee to implement national accounting laws and regulations. Based on the strengthening to the management and control of enterprises and the strengthening to the supervision and financial management,this paper introduced the significance of accounting personnel independence to strengthen internal control,and analyses the problems that should be noted in practice process. |
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| Keywords: | accounting independence internal control |
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