摘要
企业内部会计管理制度是规范企业内部会计管理活动的制度和办法,是新的会计管理体系的重要组成部分。建立健全企业内部会计管理制度是贯彻和执行国家会计法律、法规,保证企业会计工作有序进行的重要措施,也是加强会计基础工作、强化会计监督的重要手段。
Enterprise＇s internal accounting management system, which is the system and the method for normalizing the activites of enterprise＇s internal accounting management system, is an important component of the new accounting managment system. And establishing trod perfecting enterprise＇s internal accounting management system is an important measures for carrying out the accounting laws and regulations of the state and guaranteeing the ordered development of enterprise＇s accounting work, and also is an important means of strengthening the, accounting fundamental work and the accounting supervision.
出处
《科技情报开发与经济》
2006年第5期F0003-F0004,共2页
Sci-Tech Information Development & Economy
关键词
内部会计制度
会计管理
会计监督
internal accounting system
accounting manatement
accounting supervision
