| 企业单位内部会计控制解读及强化 |
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| 引用本文： | 周庚信.企业单位内部会计控制解读及强化[J].广东交通职业技术学院学报,2007,6(4):69-71. |
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| 作者姓名： | 周庚信 |
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| 作者单位： | 新疆交通职业技术学院,新疆乌鲁木齐,831401 |
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| 摘 要： | 文中通过对企业单位内部会计控制的学习理解,分析内部会计控制的实现手段,根据COSO内控理论,从完善企业的控制环境、进行全面的风险评估、设立良好的控制活动、建立广泛的信息与交流、加强内部控制的监督与评审等五个方面,提出了加强企业单位内部会计控制的措施。
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| 关 键 词： | 内部会计控制 控制实现手段 COSO 内控理论 |
| 文章编号： | 1671-8496-（2007）04-0069-03 |
| 收稿时间： | 2007-04-19 |
| 修稿时间： | 2007年4月19日 |
Unscrambling and Aggrandizement of the Domination of the Internal Accounting in an Enterprise |
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| ZHOU Geng-xin.Unscrambling and Aggrandizement of the Domination of the Internal Accounting in an Enterprise[J].Journal of Guangdong Communication Polytechnic,2007,6(4):69-71. |
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| Authors: | ZHOU Geng-xin |
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| Abstract: | This paper mainly analyzes the means of achieving the domination of the internal accounting through the author's understanding on this issues. According to the COSO internal domination theory, the author brings forward how to strengthen the internal accounting domination in an enterprise and delivers his opinion from following five aspects: consummating the domination circumstance in an enterprise, carrying out the full-scale risk evaluation, setting up favorable steps of domination, establishing broad information and communication, strengthening the supervisal and comment of the internal domination. |
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| Keywords: | the domination of the internal accounting the means of achieving the domination COSO internal domination theory |
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