| 构建企业内部有效控制环境之我见 |
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| 引用本文： | 张宾弛.构建企业内部有效控制环境之我见[J].云梦学刊,2010,31(3):85-86. |
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| 作者姓名： | 张宾弛 |
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| 作者单位： | 湖南理工学院,审计处,湖南,岳阳,414006 |
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| 摘 要： | 控制环境是内部控制的基础。如何构建企业内部有效控制环境，主要应从发挥内部控制主体的关键作用．建立健全内控制度，重视内控文化建设等方面着手。
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| 关 键 词： | 内部控制 控制环境 构建 |
ON THE CONSTRUCTION OF INTERNAL CONTROL ENVIRONMENT IN ENTERPRISES |
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| ZHANG Bin-chi.ON THE CONSTRUCTION OF INTERNAL CONTROL ENVIRONMENT IN ENTERPRISES[J].Journal of Yunmeng,2010,31(3):85-86. |
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| Authors: | ZHANG Bin-chi |
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| Institution: | ZHANG Bin-chi (Auditing Department, Hunan Institute of Science and Technology, Yueyang 414006,China) |
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| Abstract: | Environment is the basis of the internal control in enterprises. Thus, this paper discusses how to construct efficient internal control environment in terms of giving full role of internal control entity, establishing sound internal control system and developing its cultures. |
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| Keywords: | internal control internal control environment construction |
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