| 内部控制完善的契机 |
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| 引用本文： | 李天芳.内部控制完善的契机[J].连云港职业技术学院学报,2006,19(2):22-24. |
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| 作者姓名： | 李天芳 |
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| 作者单位： | 连云港职业技术学院,江苏,连云港,222006 |
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| 摘 要： | 内部控制作为董事会、经理层和其他员工共同实施的,为实现企业目标提供合理保证的过程,存在其固有的缺陷。为了解决公司最高管理当局的控制、约束问题,必须将内部控制建立于有效的公司治理契机之上,并从规范法人治理结构、发挥董事会核心作用、尽快培育经理人市场、寻求法律法规保证等方面完善内部控制机制。
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| 关 键 词： | 内部控制 公司治理 董事会 |
| 文章编号： | 1009-4318(2006)02-0022-03 |
| 收稿时间： | 03 27 2006 12:00AM |
| 修稿时间： | 2006年3月27日 |
On the Turning Point of Perfecting Internal Control |
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| LI Tian-fang.On the Turning Point of Perfecting Internal Control[J].Journal of Lianyungang Technical College,2006,19(2):22-24. |
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| Authors: | LI Tian-fang |
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| Institution: | Lianyungang Technical College, Lianyungang 222006, China |
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| Abstract: | Internal control implemented by the board of directors,managers and other staff together is the course that offers reasonable guarantee to actualize goals of the enterprise,which has its intrinsic defects.In order to solve control and restricted problems in the supreme administrative authority,internal control should be established based on effective turning points and improved through standardized corporate improvement structure,exertion of core function of the board of directors,incubation of managers market,pursuit of guarantee of laws and regulations. |
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| Keywords: | internal control corporate improvement board of directors |
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