| 构建基于内部控制的财务收支审批制度 |
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| 引用本文： | 尚英. 构建基于内部控制的财务收支审批制度[J]. 延安教育学院学报, 2010, 24(4): 49-50 |
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| 作者姓名： | 尚英 |
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| 作者单位： | 陕西省商贸技工学校,陕西,咸阳,712000 |
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| 摘 要： | 依据《会计法》,基于强化单位内部控制与会计监督,在分析比较常见财务收支审批制度模式的基础上,提出了新的财务收支审批制度的构想。使单位经济管理程序科学化、经济行为规范化。
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| 关 键 词： | 内部控制 财务收支 审批制度 会计 |
To Construct the Examination and Approval System of Financial Income and Expenditure Based on Internal Control |
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| Shang Ying. To Construct the Examination and Approval System of Financial Income and Expenditure Based on Internal Control[J]. Journal of Yanan College of Education, 2010, 24(4): 49-50 |
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| Authors: | Shang Ying |
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| Affiliation: | Shang Ying (Shaanxi Business Technical School; Xianyang Shaanxi 712000) |
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| Abstract: | According to Accounting Law, the article brings forward the new tentative plan of examination and approval system of financial income and expenses based on intensifying internal control and accountant supervising, on the foundation of analyzing and comparing familiar mode of examination and approval system of financial income and expenditure. It makes unit＇s program of economic management scientifically and economic behavior standardization. |
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| Keywords: | internal control financial income and expenditure examination and approval system accounting |
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