| 对完善企业内部控制的几点看法 |
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| 引用本文： | 王廷章.对完善企业内部控制的几点看法[J].贵州教育学院学报,2002,18(6):61-64. |
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| 作者姓名： | 王廷章 |
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| 作者单位： | 贵州遵义财贸学校 贵州遵义563000 |
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| 摘 要： | 完善企业内部控制，要从企业管理体制、控制制度着手，明确控制制度的规范目标，推进职务不兼容制度等，从而达到保护资产完整和企业会计信息准确完整，查弊纠错，促进企业贯彻经营方针，提高经营效益之目的。
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| 关 键 词： | 企业内部控制 会计控制 监督机制 控制制度 管理体制 会计信息失真 |
| 文章编号： | 1002-6983(2002)06-0061-04 |
| 修稿时间： | 2002年10月19 |
Perfecting the Internal Management of a Business |
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| Wang Tingzhang.Perfecting the Internal Management of a Business[J].Journal of Guizhou Educational College(Social Science Edition),2002,18(6):61-64. |
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| Authors: | Wang Tingzhang |
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| Abstract: | The perfecting of the internal management of a business should start with the control and management systems by making clear the standard objective of the control system and carrying forward the system of nonconcurring posts so as to protect the completeness of business capital and accurate accounting information, to find out and correct mistakes, to promote the carrying out of business policies and to improve management benefit. |
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| Keywords: | Internal Control of a Business Accounting Control Supervision Mechanism |
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