The Impacts of Financial Accounting on the Construction of Internal Control: An Empirical Study of the Marine Transportation Enterprises

被引：0

作者：

Li, Feifeng ^{[1
]}

Sun, Shaofang ^{[2
]}

Fang, Gang ^{[3
]}

机构：

[1] Huainan Union Univ, Coll Econ & Business Adm, Huainan 232038, Peoples R China

[2] Wuhan Donghu Univ, Sch Econ, Wuhan 430212, Peoples R China

[3] Huainan Union Univ, Training Ctr, Huainan 232038, Peoples R China

来源：

JOURNAL OF COASTAL RESEARCH | 2020年

关键词：

Financial accounting; internal control; marine transportation enterprises;

D O I：

10.2112/JCR-SI107-018.1

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

The construction system of internal control of maritime transport enterprises has an important impact on the information quality' of financial internal, as well as the integrity and security of their own assets. This paper first analyzes the relationship between the internal control and the quality of accounting information, then studies the content of the construction of the financial internal control system, and the impact of the internal environment of the marine transportation enterprise on the financial accounting behavior, and finally gives the path and strategy of the construction of the financial internal control of the marine transportation enterprise.

引用

页码：69 / 72

页数：4

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