| 我国企业会计内控制度的现状与健全 |
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| 引用本文： | 董艳芬.我国企业会计内控制度的现状与健全[J].科技情报开发与经济,2005,15(14):109-111. |
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| 作者姓名： | 董艳芬 |
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| 作者单位： | 山西建筑工程(集团)总公司,山西,太原,030002 |
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| 摘 要： | 分析了我国企业会计内控制度的现状和存在的问题，从6个方面提出了建立和完善企业会计内控制度的思路和对策。
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| 关 键 词： | 会计内控制度 会计信息质量 内部审计 会计素质 |
| 文章编号： | 1005-6033（2005）14-0109-03 |
| 收稿时间： | 2005-04-22 |
| 修稿时间： | 2005年4月22日 |
On the Present Situation and the Perfection of the Internal Control System of the Accounting Work of Our Country's Enterprises |
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| DONG Yan-fen.On the Present Situation and the Perfection of the Internal Control System of the Accounting Work of Our Country''''s Enterprises[J].Sci-Tech Information Development & Economy,2005,15(14):109-111. |
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| Authors: | DONG Yan-fen |
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| Institution: | DONG Yan-fen |
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| Abstract: | This paper analyzes on the present situation and the perfection of the internal control system of the accounting work of our country's enterprises and puts forward some ideas and countermeasures for establishing and perfecting the internal control system for the accounting work of our country's enterprises from six aspects. |
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| Keywords: | internal control system of accounting work quality of accounting information internal audit quality of accountants |
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