| 单位内部会计控制制度的设计与评审 |
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| 引用本文： | 齐小军,张宗民.单位内部会计控制制度的设计与评审[J].杨凌职业技术学院学报,2003,2(2):54-57. |
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| 作者姓名： | 齐小军 张宗民 |
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| 作者单位： | 杨凌职业技术学院,陕西,杨凌,712100 |
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| 摘 要： | 现代企业制度最显著的特征就是必须建立一套符合单位实际的、科学合理、控制严密、运行高效的内部控制体系，本文从会计控制的角度拟就如何设计单位内部会计控制制度及其评审作以浅显的探讨。
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| 关 键 词： | 现代企业制度 会计控制制度 会计核算 财务预算 资金管理 |
| 文章编号： | 1671-9131(2003)02-0054-04 |
Design and Review of the Accounting Control System of Internal Institutions |
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| QI Xiao jun,ZHANG Zong min.Design and Review of the Accounting Control System of Internal Institutions[J].Journal of Yangling Vocational & Technical College,2003,2(2):54-57. |
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| Authors: | QI Xiao jun ZHANG Zong min |
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| Abstract: | The most salient feature of the modern enterprise system is that each institution is required to set up a pragmatic, scientific and reasonable, rigidly supervised and efficient internal control system. This paper briefly discussed the establishment and the judgment of accounting system in an internal institution from the view of accounting control. |
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| Keywords: | internal institution accounting control system review |
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