| 企业内部控制之我见 |
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| 引用本文： | 成怀平.企业内部控制之我见[J].太原理工大学学报(社会科学版),2006,24(Z1):26-28. |
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| 作者姓名： | 成怀平 |
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| 作者单位： | 山西省财政厅,国库支付中心,山西,太原,030024 |
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| 摘 要： | 内部控制作为企业受托者实现其经营管理目标,完成受托责任的一种手段,在企业内部管理监控系统中起着举足轻重的作用。文章探究了阻碍内部控制制度建设和有效实施的原因,提出了推进内部控制制度建设和有效实施的对策。
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| 关 键 词： | 内部控制 股权结构 独立董事 强制审计 内部审计 |
| 文章编号： | 1009-5837(2006)S0-0026-03 |
| 修稿时间： | 2006年10月26 |
My View on Internal Enterprise Control System |
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| CHENG Huai-ping.My View on Internal Enterprise Control System[J].Journal of Taiyuan University of Technology(Social Sciences Edition),2006,24(Z1):26-28. |
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| Authors: | CHENG Huai-ping |
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| Abstract: | Internal control,by which the entrusted part of the enterprise takes its responsibilities to fulfill its management target,plays decisive role in the internal enterprise control system.In the thesis,the factors that hinder the establishment and effectiveness of the essential rules and regulations of the internal control system are investigated(discussed),and suggestions are also put forward on the countermeasures to be taken to move forward the successful establishment and effective implementation of the internal enterprise control system. |
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| Keywords: | internal control stock right structure independent director forced audit internal audit |
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