| 健全企业内部控制制度促进企业发展 |
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| 引用本文： | 高军兰.健全企业内部控制制度促进企业发展[J].科技情报开发与经济,2004,14(11):335-336. |
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| 作者姓名： | 高军兰 |
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| 作者单位： | 中铁十二局集团第二工程公司 |
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| 摘 要： | 建立健全内部控制制度是促进企业发展的一项重要任务。介绍了内部控制的构成要素。指出企业应结合自身经营活动的特点，建立适合本单位业务特点和管理要求的内部会计控制制度，同时阐述了建立企业内部控制制度的有效保证机制。
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| 关 键 词： | 内部控制制度 会计职责 内部审计监督 |
| 文章编号： | 1005-6033(2004)11-0335-02 |
| 修稿时间： | 2004年8月26日 |
Promoting the Development of Enterprises through Perfecting Enterprises' Internal Control System |
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| GAO Jun,lan.Promoting the Development of Enterprises through Perfecting Enterprises'''' Internal Control System[J].Sci-Tech Information Development & Economy,2004,14(11):335-336. |
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| Authors: | GAO Jun lan |
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| Institution: | GAO Jun lan |
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| Abstract: | Establishing and perfecting internal control system is an important task of promoting the development of enterprises. This paper introduces the composing factors of internal control system, points out that enterprises should establish internal control system suited to professional features and managing requirement of this unit connecting with the features of self management activity, expounds the effective ensured mechanism of establishing enterprises' internal control system. |
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| Keywords: | internal control system responsibility of accounting internal audit and supervision |
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