The Impacts of Enterprise Management Accounting Lack on Internal Control
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DOI: 10.25236/cstss.2019.063
Author(s)
Zhao Xiaoli, Yan Wenyue, and Li Zengbao
Corresponding Author
Zhao Xiaoli
Abstract
Internal accounting control system is the basis of normal operation of enterprises. All management work of an enterprise should begin with the establishment and improvement of its internal control system. All decision-making of an enterprise should be governed by a sound internal control system, and all activities of the enterprise should not be free from outside. Internal accounting control system is the core of the overall framework of enterprise internal control. It is a control system formulated and implemented to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of laws, regulations and regulations.
Keywords
Enterprise, Management Accounting, Internal Control