| 企业内部会计控制弱化及其对策 |
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| 引用本文： | 宋建新.企业内部会计控制弱化及其对策[J].中国煤田地质,2005,17(3):68-70. |
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| 作者姓名： | 宋建新 |
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| 作者单位： | 陕西省煤田地质局一九四队 陕西铜川727000 |
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| 摘 要： | 列举了企业内邵会计控制存在的内部会计系统控制机制不健全，监督、考核机制乏力，财务控制存在漏洞、公司企业治理结构不完善等目前企业内部会计控制现状及重点存在问题。提出了完善企业的内部会计控制环境．不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。
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| 关 键 词： | 内部会计控制 弱化 环境 对策 |
| 文章编号： | 1004-9177(2005)03-0068-03 |
| 修稿时间： | 2005年4月14日 |
Accounting Control Attenuation in Enterprise and Its Countermoves |
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| Song Jianxin.Accounting Control Attenuation in Enterprise and Its Countermoves[J].Coal Geology of China,2005,17(3):68-70. |
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| Authors: | Song Jianxin |
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| Abstract: | The paper listed some problems existed such as imperfective mechanism of internal accounting system control, supervision and assessment mechanisms lack of power, weak points in financial control and company or enterprise harnessing structure faultiness etc. Put forward concrete improvement advices of to perfect enterprise internal accounting control environment, incompatible jobs must be separated, supervision and urge strengthening, basic accounting enhancing, to perfect accounting computerized management, business processing standardizing etc. |
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| Keywords: | internal accounting control attenuation environment countermeasures |
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