| 建立和完善企业内部控制制度初探 |
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| 引用本文： | 董爱乐.建立和完善企业内部控制制度初探[J].吉林工程技术师范学院学报,2008,24(6):43-44. |
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| 作者姓名： | 董爱乐 |
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| 作者单位： | 吉林工程技术师范学院,后勤服务总公司,吉林,长春,130052 |
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| 摘 要： | 内部控制制度是现代社会大生产的产物,是应现代管理科学之需而迅速发展起来的。本文结合我国市场经济的实际情况,系统剖析了内控制度建立的必要性,并对如何建立科学而严谨的内控制度进行了阐述。
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| 关 键 词： | 内部控制 经营风险 监督与检查 权责分明 |
The Construction and Perfection of Enterprise Internal Control System |
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| DONG Ai-le.The Construction and Perfection of Enterprise Internal Control System[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2008,24(6):43-44. |
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| Authors: | DONG Ai-le |
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| Institution: | DONG Ai - le (Rear- service company, Jilin Teacher＇s Institute of Engineering and Technology, Changchun Jilin 130052, China) |
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| Abstract: | Internal control system is the product of mass production in modem society. It has been developing under the background of sastifying the need of science. Combined with the actual situation of Chinese market economy, the paper analyzed the necessity of internal control system＇s construction systematically, and elaborated the question that how to construct scientific and precise internal control system. |
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| Keywords: | internal control business risk inspection and supervision well -defined power and responsibility |
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