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| 摘要: |
| 内部控制是实现企业经营效益最大化目标的重要保证,一些企业经常出现的会计造假、虚报会计报表等财务问题都是因为企业缺少强有力的内部控制机制,内部会计控制是企业实现全面控制的基础,是我国内部控制的重点。 |
| 关键词: 内部控制 会计控制 会计信息失真 |
| DOI： |
| 分类号:F275 |
| 基金项目: |
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| Establishment of internal control mechanism of enterprise with the core of accounting control |
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WANG Xiu-ting YANG Chuan-yong CHEN Xing-shu
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| Abstract: |
| Internal control is the important guarantee for enterprises to realize profit maximization.Some enterprises often make false accounting information and false accounting statements,which results from the lack of effective internal control mechanism.Interna |
| Key words: internal control,accounting control,false accounting information |
