| 对事业单位内部会计控制的几点思考 |
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| 引用本文： | 郑秋月. 对事业单位内部会计控制的几点思考[J]. 延边党校学报, 2002, 0(4) |
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| 作者姓名： | 郑秋月 |
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| 作者单位： | 中共延边州委党校办公室 吉林 |
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| 摘 要： | 内部控制是单位为了保证各项业务活动的有效进行、确保资产的安全完整、防止欺诈和舞弊行为、实现经营管理目标等而制定和实施的一系列具有控制职能的方法、措施和程序。
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| 关 键 词： | 会计监督 会计控制 会计控制方式 对策 |
Some Reflections on the Internal Accounting Control in Public Institutions |
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| Zheng Qiuyue. Some Reflections on the Internal Accounting Control in Public Institutions[J]. Journal of Yanbian Party School, 2002, 0(4) |
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| Authors: | Zheng Qiuyue |
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| Abstract: | Internal accounting control includes a series of supervisory means, measures and programs adopted to ensure the safety of State assets, to ban financial swindling and illegal financial activities, and to achieve the goal for management and administration. |
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| Keywords: | accounting supervision accounting control accounting control pattern measure |
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