| 关于内部控制执行的影响因素探讨 |
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| 引用本文： | 江婷婷.关于内部控制执行的影响因素探讨[J].吉林工程技术师范学院学报,2012,28(2):1-3. |
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| 作者姓名： | 江婷婷 |
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| 作者单位： | 福建师范大学福清分校管理系,福建福州,350300 |
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| 摘 要： | 我国内部控制规范体系得到了进一步的完善,而内部控制能否有效执行成为相关方面关注的重点问题之一。文章以此为背景,剖析影响企业内控执行的诸多因素,指出企业应根据这些因素抓住关键控制点建立内部控制制度,以点带面,以期加快企业内部控制的建设进程。
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| 关 键 词： | 内部控制 执行 控制环境 内部控制资源 |
Research on the Influencing Factors of Internal Control Enforcement |
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| JIANG Ting-ting.Research on the Influencing Factors of Internal Control Enforcement[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2012,28(2):1-3. |
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| Authors: | JIANG Ting-ting |
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| Institution: | JIANG Ting-ting(Fuqing Branch School＇s Faculty of Management,Fujian Normal University,Fuzhou Fujian 350300,China) |
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| Abstract: | With the issuing of a series of guidelines concerned with internal control,the internal control system of norms has been further improved,while the effective execution of internal control is one of the important issues which the relevant organizations are focusing on.This as the background,the paper analyzes the factors influencing the implementation of internal control and points out that enterprises should focus on these factors to establish internal control system basing on critical control point to accelerate the construction process of internal control. |
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| Keywords: | internal control enforcement internal control environment resources of internal control |
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