摘要
内部会计控制对于规范会计行为 ,保证会计信息质量 ,纠错防弊 ,保护资产的安全完整具有重要意义。针对目前内部会计控制存在的控制制度内容不完善、控制体系不完整而出现的会计信息失真、内部管理失控的现象 ,提出应建立健全授权批准控制、不相容职务分离、预算控制等制度 ;同时提出了内部控制制度应达到的目标、建立的体系以及遵循的原则。
Inner accounting supervision system is of great significance to normalize accounting practice, guarantee accounting information authenticity, correct errors and prevent frauds, and protect the safety of assets. In allusion to the distortion of accounting information and malpractice rooting from the imperfections of supervision systems, this paper introduced authorization control, separation of incompatible businesses, control over budgeting and other principles; meanwhile, the objectives to be achieved, the sound supervision systems to be established and principles to follow for inner accounting governance are also put forward.
出处
《西北农林科技大学学报（社会科学版）》
2003年第4期90-92,共3页
Journal of Northwest A&F University(Social Science Edition)
关键词
内部会计控
控制控制
控制目标
supervision over inner accounting
supervision system
objectives for supervision
