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Discussion on Some Issues of Internal Accounting Control Rules and Regulations in Universities (PDF)

《长安大学学报(社科版)》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2003年01期
Page:
59-60,78
Research Field:
经济与管理
Publishing date:
2003-03-20

Info

Title:
Discussion on Some Issues of Internal Accounting Control Rules and Regulations in Universities
Author(s):
DU Wen1 LI Sheng-chao2
1.Administration Department of Planning and Finance, Chang′an University, Xi′an 710064, China; 2.School of Economics and Management, Chang′an University, Xi′an 710064, China )
Keywords:
internal accounting rules & regulations for control monetary assets outside investment internal auditing
PACS:
F233 
DOI:
-
Abstract:
The paper discussed the relationship between Accounting Law and Internal Accounting Control Rules & Regulations, as well as the significance of the enforcement of Internal Accounting Control Rules& Regulations, and also made some research into the measures takenin the procedure of monetary assets management, outside investment management as well as reinforcing internal auditing in universities.

References:

[1] 刘玉廷.内部会计控制规范——新形势下加强单位内 部会计监督的里程碑[J].会计研究,2001,(9).

Memo

Memo:
-
Last Update: 2003-03-20