| 试论现代企业内部控制制度 |
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| 引用本文： | 徐翠华. 试论现代企业内部控制制度[J]. 南昌航空大学学报, 2005, 7(4): 57-60 |
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| 作者姓名： | 徐翠华 |
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| 作者单位： | 南昌市燃气有限公司,计财部,江西,南昌,330039 |
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| 摘 要： | 强化企业的内部控制,提高企业自身的生存能力,是建立现代企业制度的关键问题。本文从理解内部控制的内涵入手;分析目前我国企业内部控制存在问题,论述建立和完善企业内部控制的紧迫性和必要性;并按照国际先进内控模式-COSO报告关于内控系统的整体框架要求,从控制环境、风险评估、控制活动、信息与交流和监督评审五个方面入手,提出本人对建立健全我国企业内部控制制度的几点浅见。
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| 关 键 词： | 内部控制 控制环境 风险评估 内部审计 |
| 文章编号： | 1009-1912(2005)04-0057-04 |
| 修稿时间： | 2005-08-01 |
The internal control system for modern enterprises |
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| XU Cui-hua. The internal control system for modern enterprises[J]. Journal of Nanchang Institute of Aeronautical Technology(Social Science), 2005, 7(4): 57-60 |
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| Authors: | XU Cui-hua |
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| Abstract: | To intensify internal control and improve the survival ability of the enterprises is the key matter of establishing the modern enterprise system. The principle of enterprise internal control has been focused in this paper. The problems for enterprise internal control in our country are analyzed. The necessity and pressure of establishing enterprise internal control are discussed. Some suggestions for enterprise internal control system, regarding control environment, risky evaluation, control action, information communication and surveillance, are presented based on international internal control mode as described in COSO report about system frame requirement. |
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| Keywords: | internal control control environment risk evaluation internal audit |
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