| 现代企业投资业务的特点及内部控制目标 |
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| 引用本文： | 李永清.现代企业投资业务的特点及内部控制目标[J].西安科技大学学报,2000,20(3):272-274. |
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| 作者姓名： | 李永清 |
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| 作者单位： | 西安科技学院,管理系,陕西,西安,710054 |
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| 摘 要： | 针对现代企业投资业务在财务决策体系、中介机构或中介人、政府对投资交易管理、投资资产的转让、价值变动及收益计算等方面的特点 ,从审批程序、投资法规、资产保护、帐面和报表合理反映、投资收益合理揭示等方面论述了投资业务内部控制目标 ,并提出了投资业务内部控制制度。
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| 关 键 词： | 投资 资产 收益 控制 目标 |
| 修稿时间： | 2000-02-25 |
THE FEATURE AND INTERIOR CONTROLLING OBJECT OF THE MODERN CORPORATE INVESTMENT |
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| LI Yong-qing.THE FEATURE AND INTERIOR CONTROLLING OBJECT OF THE MODERN CORPORATE INVESTMENT[J].JOurnal of XI’an University of Science and Technology,2000,20(3):272-274. |
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| Authors: | LI Yong-qing |
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| Abstract: | According to the feature of the modern corporate investment in such aspects as the financial decision system, the intermediaries or the intermediate institute, the goverment control over investment, the asset transfer of investment, the fluctuation of value and the proceeds estimating, the article shows both the interior controlling oject of investment and the system of investing interior control from the aspects of the examinating and proving procedure, the investment act, the asset protection, correctly reflecting the book and statement, and analysis of the proceeds on investment. |
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| Keywords: | investment assets proceeds control object |
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