| 浅议内部控制与内部审计 |
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| 引用本文： | 李桂霞.浅议内部控制与内部审计[J].乐山师范学院学报,2002,17(3):30-32. |
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| 作者姓名： | 李桂霞 |
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| 作者单位： | 乐山师范学院,监审处,四川,乐山,614004 |
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| 摘 要： | 内部控制是企业管理的支架，随着我国现代化企业管理体制的建立，内部控制的日趋完善，已成为企业改革关注的热点。如果企业没有有效的内部控制，其管理就无从谈起；同时，管理也是一种权力，不受监督的权力，就会孽生腐败，这是企业生存、发展的大敌，因此，必须强调自我约束，建立、健全和完善内部审计监控机制，以监督带动管理，以监督促进管理，从而产生管理创新，使企业充满生机和活力。
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| 关 键 词： | 内部控制 内部审计 监督 企业管理 管理创新 |
| 文章编号： | 1009-8666(2002)03-0030-03 |
| 修稿时间： | 2001年12月13 |
About Internal Audit and Control |
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| LI Gui-xia.About Internal Audit and Control[J].Journal of Leshan Teachers College,2002,17(3):30-32. |
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| Authors: | LI Gui-xia |
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| Abstract: | Internal control,being the support of business management, is becoming more and more perfect with the setting up of modernized management system.It has become a key point of business reform. Without effective internal control, there would be no management. At the same time, management is a power, which will go corrupt without control. Corruption is the biggest enemy to the existence and development of a business. Therefore self-control must be emphasized. We should set up internal audit and control system, strengthen it and make it perfect. Control will bring motivation to management. Control will promote management. Thus a more powerful management will come into being and it will make the business prosperous. |
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| Keywords: | internal control internal audit management supervision |
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