| 浅谈加强单位内部会计控制的必要性及措施 |
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| 引用本文： | 卫莉.浅谈加强单位内部会计控制的必要性及措施[J].商洛学院学报,2005,19(Z1):116-119. |
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| 作者姓名： | 卫莉 |
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| 作者单位： | 商洛市食品公司,陕西,商洛,726000 |
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| 摘 要： | 内部会计控制保证单位内部结构、岗位及其职责权限的合理设置和分工,确保不同机构和岗位之间权责分明,相互制约,相互监督,避免一个人控制一项交易的各个环节,防止员工的舞弊行为,减少虚假财务报告的发生.解决当前经济领域内存在的某些问题,保障经济健康发展,需要加强单位内部会计控制工作.
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| 关 键 词： | 会计控制 会计信息 管理效益 必要性 |
| 文章编号： | 1008-3030(2005)-0116-04 |
| 修稿时间： | 2005年8月16日 |
Simply Discussing the Necessity of Strengthening the Accountancy Controlling within a Unit |
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| WEI Li.Simply Discussing the Necessity of Strengthening the Accountancy Controlling within a Unit[J].Journal of Shangluo University,2005,19(Z1):116-119. |
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| Authors: | WEI Li |
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| Institution: | WEI Li Food Company of Shangluo City Shangluo Shaanxi 726000 |
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| Abstract: | Internal accountancy controlling insures the reasonable constitution and parts of structure posts and power limit in a unit insures the incompatible job to separate mutually insures the clearness of power and duty of different organization and makes them check and supervise mutually and thus to avoid one person's controlling every link of a certain bargain embezzling behavior false financial report.It is thought necessary to strengthen accountancy controlling within a unit. |
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| Keywords: | accountancy controlling bed of corruption benefit of management international competition |
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