| 现代企业制度下企业内部会计控制机制的建立 |
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| 引用本文： | 喻晓春.现代企业制度下企业内部会计控制机制的建立[J].科技情报开发与经济,2004,14(12):304-305. |
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| 作者姓名： | 喻晓春 |
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| 作者单位： | 天津财经大学 |
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| 摘 要： | 针对我国目前现代企业制度建立过程中出现的种种会计控制弱化的现象，结合现代企业制度的特点，提出了多层次的会计控制机制的构想，旨在加强内部会计控制，防治会计信息失真，保障我国现代企业制度的顺利实施。
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| 关 键 词： | 内部会计控制 层次化体制 现代企业制度 |
| 文章编号： | 1005-6033(2004)12-0304-02 |
| 修稿时间： | 2004年9月24日 |
The Establishment of the Internal Accounting Control Mechanism under the Modern Enterprise System |
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| YU Xiao,chun.The Establishment of the Internal Accounting Control Mechanism under the Modern Enterprise System[J].Sci-Tech Information Development & Economy,2004,14(12):304-305. |
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| Authors: | YU Xiao chun |
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| Institution: | YU Xiao chun |
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| Abstract: | In the light of the weakening of the accounting control in the course of the establishment of the modern enterprise system at present in China, and connecting with the features of the modern enterprise system, this paper puts forward the idea of establishing the multi-level accounting control mechanism, aiming at strengthening the internal accounting control, preventing the distortion of the accounting information, and guaranteeing the smooth practice of Chinese modern enterprise system. |
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| Keywords: | internal accounting control layering mechanism modern enterprise system |
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