摘要
随着社会主义市场经济体制和现代企业制度的确立,我国企业将成为自主经营、自我约束、自我发展、自我完善的商品生产者和经营者,企业产权关系、治理结构中管理权责安排结构及企业经济管理要求的多样性,形成了企业内部会计控制目标多样化,通过研究企业内部会计控制具体目标,进一步建立、完善内部控制制度,加强各项工作措施管理,保证现代企业内部会计控制目标实现。
With the establishment of the market economic system of socialism and modem enterprise system, the enterprises of our country will become manufacturers and managers of self- management, self- discipline, self- development, and self- perfect. The diversification of the enterprise property right relationships and economic management requirements has formed the diversification of the inner accounting control object of the enterprise. Through the research of the specific accounting control object, further establish and perfect the inner control system, strengthen management of various working measures and guarantee the realization of the inner accounting control object of modem enterprises.
出处
《莱阳农学院学报（社会科学版）》
2005年第3期84-87,共4页
Journal of Laiyang Agricultural College(Social Science Edition)
关键词
内部会计控制
目标
管理
Inner accounting control
Object
Management
