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Position: Home > Articles > The Construction of Internal Accounting Control System of Scientific Institution's Seed Enterprise Hunan Agricultural Sciences 2010 (11) 131-132+135

科研单位的种子企业内部会计控制体系建设的思考

作  者:
敬洋
单  位:
湖南省水稻研究所
关键词:
种子企业;内部会计控制;科研事业单位
摘  要:
从农业科研事业单位的种子企业的权责不清、机制不活、会计机构独立性差、会计人员素质低、内部会计控制制度不完善的实际出发,对完善内部会计控制进行了探讨。提出应深化产权制度改革,建立健全现代企业制度,加强对内部控制行为主体"人"的控制,把内部控制工作落到实处,构筑严密的以内部会计控制为中心的种子企业内控体系,树立风险意识,建立有效的风险管理系统等对策。
译  名:
The Construction of Internal Accounting Control System of Scientific Institution's Seed Enterprise
作  者:
JING Yang(Hunan Rice Research Institute,Changsha 410125,PRC)
关键词:
seed enterprise;internal accounting control;scientific institution
摘  要:
There are many problems in the scientific insti tution's seed enterprise,such as no clear right and responsibility,hidebound mechanism,low independent accounting department,low quality of accountant and incomplete internal accounting control system,etc..According to these problems,some countermeasures were promoted to perfect internal accounting control system,which were as follows: deepening reform of property right,establishing perfect modern enterprise system,strengthening the control of the behavior subject(people) of internal control,implementing the work of internal control,constructing rigorous internal control system of seed enterprise that focus on internal accounting control,building up consciousness of risk and establishing effective risk management system,etc..

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