| 农机企业内部会计控制初探 |
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| 引用本文： | 何利芝.农机企业内部会计控制初探[J].中国农机化,2005(1):23-26. |
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| 作者姓名： | 何利芝 |
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| 作者单位： | 浙江省绍兴市农业机械化技术推广中心 |
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| 摘 要： | 阐述了建立农机企业内部会计制度的指导思想和应遵循的适应性原则、针对性原则、实用性原则、科学化原则，指出了现阶段农机企业内部会计控制的存在问题．提出了建立内部会计控制的领导班子，建立和完善农机企业内部会计控制制度，充分发挥内部审计、社会中介机构和政府监管部门的监督作用，建立相互制约机制防范操作风险，加快会计电算化普及步伐确保会计信息真实．建立内部会计控制制度的考评体系，坚持以人为本推进内部会计控制制度的创新的措施及建议。
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| 关 键 词： | 内部会计控制制度 农机企业 中国 会计电算化 会计信息真实 考评体系 |
| 文章编号： | 1006-7205(2005)01-0023-03 |
| 修稿时间： | 2004年11月24 |
Exploring on Accountant Controlling System in Agro-machinery Enterprise |
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| HE Li-zhi.Exploring on Accountant Controlling System in Agro-machinery Enterprise[J].Chinese Agricul Tural Mechanization,2005(1):23-26. |
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| Authors: | HE Li-zhi |
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| Abstract: | Expatiated on the directive ideas and following principles as adaptability, pertinence, practicability and science to establish controlling system of accountant in agro-machinery enterprise. Pointed out the problems in agro-machinery enterprise. Put forward measures and suggestions as establishing leadership for accountant controlling system, perfecting accountant controlling system, exerting the supervision function of inside audit, society agency community and government supervision section, establishing restriction system to keep operation risk away, quickening the step of electricity calculation, establishing examination and comment system, boosting innovation based on person. |
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| Keywords: | inside accountant controlling system principle problem suggestion |
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