不相容职务

基本控制方式有不相容职务相互分离、授权审批等六种控制方式。

The third chapter is the object and basic manner of internal accounting control .

建立内部控制制度，必须遵循合法合规、权责对应、全面性、不相容职务分离、成本效益及适时性等原则；

Establishing the inner control system must follow the set of principles such as legality and matching the rules and so on .

最后，提出了高校内部会计控制应用中的轨制局限，如高校内部会计控制对管理人员滥用职权、蓄意营私舞弊或内部不相容职务的人员串通作弊等。

Finally , the essay presents the system limitation in the application of internal accounting control like abuse of power by the supervisors , deliberate corruption , collusive cheating and so on .

完善筹资内部控制，强化授权审批，不相容职务相分离，加强检查监督制度，切实防范财务风险。

Internal control on financing shall be improved by strengthening authorization and examination , by separation of incompatible duties , by strengthening supervision and inspection system so as to prevent financial risks practically .

内部控制的主要方法包括不相容职务相互分离控制，授权批准控制，会计系统控制财产保全控制等。

The inside control ′ s primary methods are , the control of duty no relation from each other , the control of authorize , the control of property saved , and so on .

在年度审计、财务档案管理、单独建账和不相容职务分人担任方面做得较好，不合格比例均低于10%。

The financial management situation in the annual auditing , financial archives management , account setting independently , and incompatible duties with several people respectively were better , the unqualified number was less than 10 % . 3 .

提出了完善企业的内部会计控制环境，不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。

Put forward concrete improvement advices of to perfect enterprise internal accounting control environment , incompatible jobs must be separated , supervision and urge strengthening , basic accounting enhancing , to perfect accounting computerized management , business processing standardizing etc.