摘要
结合新《会计法》精神和新出台的《企业会计制度》 ,对公司企业会计制度设计与会计人员管理两方面存在的问题进行分析 ,提出加强公司企业账簿设置制度、记账规则制度及内部会计监督和内部控制制度的设计 。
According to the new Accounting Law and newly-published Enterprise Accounting System, the paper analyzes problems in the design of enterprise accounting system and the management of accountants and puts forward some measures to strengthen the design of accounting items, to improve the system of accounting rules and inner accounting supervision and control and to decide the position of accountants.
出处
《山西财经大学学报》
北大核心
2001年第4期93-94,共2页
Journal of Shanxi University of Finance and Economics
关键词
企业
内部会计监督
会计人员管理
会计管理制度
enterprises
design of accounting system
inner accounting supervision
management of accountants
