摘要
内部控制制度是企业管理制度中的重要组成部分,本文论述目前国内企业内部控制制度,特别是会计控制制度的现状、存在问题、完善措施,并对上市公司规范实施后的趋向进行分析。
Internal control system is an important part of management system of interprise. This article introduces the current system of internal control of domestic enterprises, especially, the actualities, existing problems and measures to improve of the accounting control system,and norms of a listed company after the implementation of an analysis of trends.
出处
《安徽冶金科技职业学院学报》
2009年第2期84-86,共3页
Journal of Anhui Vocational College of Metallurgy and Technology
关键词
内部控制制度
现状
趋向
Enterprise Internal Control system
Actualities
Trend
