加强内控制度建设对规范财务会计行为的重要性

Abstract This paper elaborates on the internal control system analyzes how to regulate the financial and accounting behavior ofenterprises how to strengthen the financial management of enterprises improve operational efficiency and economic benefits explains theimportance of a sound internal control system.院内控制度建设 财务会计行为 重要性Key words internal control system construction financial accounting behavior importance中图分类号院F234.4 文献标识码院A 文章编号院1006-4311（2014）15-0172-020