内部控制中管理会计建设的思考
Thoughts on Construction of Management Accounting in Internal Control
陆阳俊1
作者信息
- 1. 南京高科股份有限公司, 江苏 南京 210046
- 折叠
摘要
阐述了管理会计与内部控制体系的联系,在此基础上论述了基于内部控制体系中运用管理会计的必要性,并提出了基于内部控制体系下管理会计的建设的几点建议.
Abstract
This paper first expounds the relationship between management accounting and internal control system, based on which it discusses the necessity of using management accounting in internal control system, and puts forward some suggestions concerning the construction of management accounting.
关键词
内部控制/管理会计/经营效率Key words
internal control/management accounting/operational efficiency引用本文复制引用
出版年
2018
NETL
NSTL
维普
万方数据