摘要
现代会计内部控制的特点在控制目标、控制内容、控制方式等几方面都与传统的会计内部控制不同,它是目前国内外企业经营中一种先进管理模式,因此,应当注重将这种先进管理的理念融入于会计教学实践当中,为企业培养大批合格的财务管理人才。
The characteristic of the modern accountant inner control is the differences of the controlling objective,controlling contain and controlling way from the traditional one.It is one of the advanced management patterns of the present enterprise abroad and at home.So we should introduce the advanced concepts of financial management into accountant teaching practise to foster and supply numbers of eligible financial management personal for the enterprises.
出处
《宜春学院学报》
2011年第3期66-68,共3页
Journal of Yichun University
关键词
会计内部控制
特点
教学
实践
Modern accountant inner control
Characteristic
Characteristic teaching
Practice
