| 实行"三制"管理对内部会计控制的影响 |
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| 引用本文： | 吴卫东.实行"三制"管理对内部会计控制的影响[J].中国水利,2005(10):55-56. |
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| 作者姓名： | 吴卫东 |
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| 作者单位： | 江苏省三河闸管理处 |
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| 摘 要： | 项目法人责任制、招标投标制、建设监理制的广泛采用,给基本建设工程项目的内部会计控制增添了新的内容,"三制"管理使内部会计控制的外延延伸到建设单位以外的一切与项目有关的单位,在时间上也由事中、事后监督延伸到了事前,在增加了内部会计控制的难度的同时,也使控制的手段更趋完善.
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| 关 键 词： | "三制"管理 内部会计控制 影响 |
| 修稿时间： | 2005年3月11日 |
Impact "Three System" Management on Internal Account Control |
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| Wu Weidong.Impact "Three System" Management on Internal Account Control[J].China Water Resources,2005(10):55-56. |
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| Authors: | Wu Weidong |
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| Abstract: | Widely application of project owner responsible system, tender and bidding system and construction supervision System provides new elements to the internal account control of basic construction projects. "Thee systems" management enables the internal account control extending to the units related to the project except the constructers. It is also involves in the process of prior, in-process and after project, which increase the difficulty of account control but improve the means of control at the same time. |
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| Keywords: | Three system" management internal account control impact |
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