摘要
文章认为随着经济时代的到来,加强企业内部会计控制,是企业最基础性的工作,也是企业能够生存和发展的保证,因此,作为会计系统的子系统———内部会计控制,无论在控制内容、控制程序和控制方式等方面必须进行创新。
Following the arrival of the era of knowledge-driven economy, it is enterprise's most basic work to strengthen the accounting control inside enterprises, it is the assurance that enterprises can survive and develop too. So, the subsystem as the accounting system-inside accounting control, must carry on innovation in control content, control procedure and control method etc.
出处
《企业技术开发》
2004年第11期55-57,共3页
Technological Development of Enterprise
关键词
知识经济
内部会计控制
观念创新
内容创新
方式创新
knowledge-driven economy
inside accounting control
innovation in thought
content innovation
way innovation
