| 健全企业内部控制体系提高企业财会信息质量 |
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| 引用本文： | 柳军文. 健全企业内部控制体系提高企业财会信息质量[J]. 科技情报开发与经济, 2003, 13(11): 183-184 |
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| 作者姓名： | 柳军文 |
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| 作者单位： | 大同铁路分局机关会计服务部 |
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| 摘 要： | 内控制度不力往往导致企业的崩溃，文章就当前企业内控制度特别是财会内部控制中存在的问题及其成因进行探讨，以期通过健全企业内部财会控制机制，提高企业财会信息质量，确保企业健康发展。
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| 关 键 词： | 内控体系 会计信息质量 企业管理 |
| 文章编号： | 1005-6033(2003)11-0183-02 |
| 修稿时间： | 2003-08-06 |
Increasing Enterprises'''' Financial Information Quality through Perfecting Enterprises'''' Internal Control System |
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| LIU Jun wen. Increasing Enterprises'''' Financial Information Quality through Perfecting Enterprises'''' Internal Control System[J]. Sci-Tech Information Development & Economy, 2003, 13(11): 183-184 |
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| Authors: | LIU Jun wen |
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| Affiliation: | LIU Jun wen |
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| Abstract: | The ineffectiveness of internal control system will often lead to the collapse of enterprises. This paper probes into the problems existing in the internal control system of enterprises especially in internal accounting control and into the reasons of the formation of these problems, so as to improve the financial information quality of enterprises and ensure the healthy development of enterprises through perfecting the internal accounting control system of enterprises. |
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| Keywords: | internal control system accounting information quality management of enterprise |
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