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guan yu jian li jian quan nei bu cai wu hui ji kong zhi zhi du de si kao
Author(s): 
Pages: 241-242
Year: Issue:  z1
Journal: Theory horizon

Keyword:  建立健全内部财务控制制度思考;
Abstract: 本文阐述了内部财务会计控制的定义和制定内部控制制度的原则,并指出通过以下四个方面来建立健全内部财务会计控制制度:明确控制目标,从定量定性两个方面加以控制考核;选择关键的业务活动和业务环节;内部会计控制制度设置本身应遵循成本效益原则;找到适合本单位的内部控制制度.
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