| 影响企业内部控制效果的三个重要因素 |
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| 引用本文： | 许绍双.影响企业内部控制效果的三个重要因素[J].天津市财贸管理干部学院学报,2003,5(3):22-23,35. |
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| 作者姓名： | 许绍双 |
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| 作者单位： | 天津财经学院,天津,300222 |
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| 摘 要： | 企业管理者出于企业长远利益考虑,必然对如何提高内部控制效果予以充分关注。通常来说,内部控制效果可分为制度效果和实际效果。在现实经济生活中,影响它们的因素很多,比较重要的有内部控制制度、员工素质和公司治理结构等。为了提高内部控制效果,企业应协调内部控制制度与员工素质,建立、健全公司治理结构。
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| 关 键 词： | 内部控制效果 制度效果 实际效果 |
| 文章编号： | 1008-9055(2003)03-0022-03 |
| 修稿时间： | 2003年2月27日 |
Three Important Factors to Influence Internal Control Effect of Enterprises |
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| XU Shao-shuang.Three Important Factors to Influence Internal Control Effect of Enterprises[J].Journal of Tianjin Institute of Financial and Commercial Management,2003,5(3):22-23,35. |
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| Authors: | XU Shao-shuang |
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| Abstract: | Businesses directors, from the long-run benefits, must pay great attention to how
to improve internal control effect, which is generally divided into system and practical effects. In
economic sense, it is influenced by many factors, mainly including internal control system,
employee quality and corporate governance structure. To improve internal control effect, businesses
should perfect corporate governance structure as well as coordinate internal control system and
employee quality. |
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| Keywords: | internal control effect system effect practical effect |
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