摘要
内部控制是企业经营活动中强化内部会计监督,进行自我调节和自我约束的内在机制。我国企业在内部控制环境、会计责权控制和内部审计方面存在一些问题,必须建立健全企业内部控制机制。推动企业内部控制目标的实现,实现企业价值最大化。
Inside control is to strengthen the inside accounting supervision, an inherent mechanism of regulating oneself and selfdiscipline in enterprise＇s business activities, sketch the existing problem of enterprise control environment, accounting responsibihty right control and inside auditing, thus proposed setting up and amplify the improvement tactics of enterprise inside control, control and set up a good running environment for the inside, realize the maximum of enterprise value.
出处
《莱阳农学院学报（社会科学版）》
2005年第3期88-92,共5页
Journal of Laiyang Agricultural College(Social Science Edition)
关键词
内部控制
控制环境
会计责权控制
Inside Control Environment Control
Inside Auditing
Accounting Responsibility Right Control
Innovation
