|本期目录/Table of Contents|

[1]杜 文,李升朝.《内部会计控制规范》在高校实施 中的若干问题探讨[J].长安大学学报(社科版),2003,5(01):59-60,78.
 DU Wen,LI Sheng-chao.Discussion on Some Issues of Internal Accounting Control Rules and Regulations in Universities[J].Journal of Chang'an University(Social Science Edition),2003,5(01):59-60,78.
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《内部会计控制规范》在高校实施 中的若干问题探讨 (PDF)
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《长安大学学报(社科版)》[ISSN:1671-6248/CN:61-1391/C]

卷:
第5卷
期数:
2003年01期
页码:
59-60,78
栏目:
经济与管理
出版日期:
2003-03-20

文章信息/Info

Title:
Discussion on Some Issues of Internal Accounting Control Rules and Regulations in Universities
作者:
杜 文1李升朝2
1.长安大学计财处,陕西西安  710064; 2.长安大学经济管理学院,陕西西安  710064)
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 )
关键词:
内部会计控制规范货币资金对外投资内部审计
Keywords:
internal accounting rules & regulations for control monetary assets outside investment internal auditing
分类号:
F233 
DOI:
-
文献标志码:
A
摘要:
论述了新《会计法》和《内部会计控制规范》的关系以及实施内部会计控制规范的重要意义并 对高等学校在货币资金管理、对外投资管理以及加强内部审计过程中采取的一些措施进行了探讨。
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.

参考文献/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).

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备注/Memo

备注/Memo:
收稿日期: 2002-06-04
作者简介:杜 文(1969-),女,内蒙古赤峰市人,长安大学计财处会计师,主要从事高校财务管理工作。
更新日期/Last Update: 2003-03-20