摘要
依据《会计法》,基于强化单位内部控制与会计监督,在分析比较常见财务收支审批制度模式的基础上,提出了新的财务收支审批制度的构想。使单位经济管理程序科学化、经济行为规范化。
According to Accounting Law, the article brings forward the new tentative plan of examination and approval system of financial income and expenses based on intensifying internal control and accountant supervising, on the foundation of analyzing and comparing familiar mode of examination and approval system of financial income and expenditure. It makes unit＇s program of economic management scientifically and economic behavior standardization.
出处
《延安职业技术学院学报》
2010年第4期49-50,共2页
Journal of Yan’an Vocational & Technical College
关键词
内部控制
财务收支
审批制度
会计
internal control
financial income and expenditure
examination and approval system
accounting
