摘要
强化内部会计制度建设是加强企业管理的一项重要措施。本文分析了中小企业内部会计制度设计应遵循的原则和中小企业内部会计制度应包括的内容,提出了促进中小企业会计制度规范化的具体措施。
It is an important measure for enterprise to strengthen the internal accounting system. This paper analyzes the factor which influences the accounting system, the principle should be followed in designing the accounting system; then, the author put forward the concrete measure which will standardize the accounting system of middle and small enterprise.
出处
《河北学刊》
2002年第5期65-68,共4页
Hebei Academic Journal
