西南石油大学学报(自然科学版) ›› 2005, Vol. 27 ›› Issue (4): 82-84.DOI: 10.3863/j.issn.1000-2634.2005.04.25

• 石油经济管理 • 上一篇    

石油企业内部会计控制的目标内容及方法

谢君伙1,赵祥春2,王连学3   

  1. 1.重庆文理学院,重庆 永川 402168; 2.中原油田分公司勘探事业部;3.胜利油田新疆勘探开发分公司
  • 收稿日期:2004-04-25 修回日期:1900-01-01 出版日期:2005-08-20 发布日期:2005-08-20

THE TARGET AND CONTENT AND METHOD OF INTERIOR ACCOUNTING CONTROL OF PETROLEUM ENTERPRISE

XIE Jun-huo1,ZHANG Xiang-chun2,WANG Lin-xue3.   

  1. The liberal arcs and science college,ChongQing YongChuan 402168,China
  • Received:2004-04-25 Revised:1900-01-01 Online:2005-08-20 Published:2005-08-20

摘要:

根据内部会计控制规范,结合石油企业经济活动和会计工作实际,论述了我国石油企业内部会计控制目标、控制重点内容和控制方法。

关键词: 石油企业, 内部会计控制, 目标, 内容, 方法

Abstract:

Based on the standard of interior accounting control that has been issued by the Ministry of Finance, and the finance activity and reality of accounting job, the target and dominant content and method of interior accounting control of petroleum enterprise have been discussed

Key words: petroleum enterprise, Interior accounting control, target, content, method

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