首页 | 本学科首页   官方微博 | 高级检索  
     检索      

企业内部控制评价指标体系研究
引用本文:王素莲.企业内部控制评价指标体系研究[J].山西大学学报(哲学社会科学版),2005,28(6):9-14.
作者姓名:王素莲
作者单位:西安交通大学,管理学院,陕西,西安,710049
摘    要:内部控制评价作为企业内部控制的重要组成部分,已得到理论界和实务界的广泛关注。然而,就现有的法律、法规中涉及内容而言,主要体现在对企业内部控制建立健全的要求上,而对内部控制的评价缺乏实质性指导。为此,文章从定性分析和定量分析相结合的视角,构建一套较适合于我国企业实际的评价指标体系。

关 键 词:内部控制  有效性  适当性  评价指标
文章编号:1000-5935(2005)06-0009-06
修稿时间:2005年5月16日

Study on Index System of Enterprises' Internal Control Evaluation
WANG Su-lian.Study on Index System of Enterprises'''' Internal Control Evaluation[J].Journal of Shanxi University(Philosophy and Social Sciences Edition),2005,28(6):9-14.
Authors:WANG Su-lian
Abstract:The internal control evaluation is one of the important factors in a firm's internal control,to which more and more attention has been paid presently by theorists and practitioners.However,in the light of the current statute,enterprises' internal control is mainly reflected in the reguirement for setting up the complete internal control system,and the lack of substantive guidance to the internal control evaluation.Therefore,with the perspective of qualitative and quantitative analysis,this paper tries to set up an index system of the internal control evaluation,which is suitable for the enterprises of our country.
Keywords:internal control  evaluation  suitability  validity  index system
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号