| 论完善企业内部控制环境 |
| |
| 引用本文： | 廖智群.论完善企业内部控制环境[J].广东技术师范学院学报,2008(11). |
| |
| 作者姓名： | 廖智群 |
| |
| 作者单位： | 湖南天华会计师事务所,湖南株洲412000 |
| |
| 摘 要： | 财政部等五部委在制定颁布的《企业内部控制基本规范》第五条中提出了企业建立与实施有效的内部控制，应当包括五个要素，而内部环境被放在了第一的位置，这有力地说明了内部环境是企业实施内部控制的基础。本文旨在通过分析内部环境及组成要素的含义，以及当前我国企业控制环境存在的问题，结合基本规范对内部环境五要素的要求，思考内部环境在内控体系中的重要性，并且为完善内部环境提出一些构想。
|
| 关 键 词： | 内部控制 基本规范 内部环境 |
A Brief Discussion on Improving Internal Control Environment of Enterprises |
| |
| LIAO Zhi-quan.A Brief Discussion on Improving Internal Control Environment of Enterprises[J].Journal of Guangdong Polytechnic Normal University,2008(11). |
| |
| Authors: | LIAO Zhi-quan |
| |
| Abstract: | The rule No.5 of The basic specifications of enterprise internal controls ,issued by Finance Ministry and other ministries and commissions, presents that the enterprises should set up and implement efficient internal controls which should includes 5 factors and the internal environment is the number one among them. It shows clearly that the internal environment is the base of implementing internal control of enterprises. This thesis is to present the consideration of the significance of internal environmen... |
| |
| Keywords: | internal control basic specifications internal environment |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
