强化单位内部会计控制

• 作 者: 闫春梅
• 机 构: 内蒙古科技大学计财处,
• 出 处: 科技信息(学术研究)
• 发表日期: 2007年20期
• 关键词: 内部 内部控制 会计控制规范 财产物资 会计信息失真 财务部门 国家财经法规 会计制度 群众监督 保证单位

近年来,贪污、挪用公款、会计信息失真、巨额资金转移国外等事件时有发生。这些现象的成因虽错综复杂,但究其根源,我们发现,他与单位(机关、团体、公司、企业、事业等经济组织)的内部会计控制制度不健全、执行不力直接相关,要遏制以至消除这些腐败现象,从源头上加以治理,就必须

In recent years, incidents of embezzlement and misappropriation of public funds, distortion of accounting information and huge amounts of funds have taken place from time to time. Although the causes of these phenomena are complicated, we find that they are directly related to the internal accounting control system of the units (institutions, groups, companies, enterprises, and other economic organizations), which are not perfect and ineffective in implementation. They must be checked and eliminated Corruption, from the source to be controlled, it must be