| 试论我国企业内部控制建设 |
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| 引用本文： | 丁书俊.试论我国企业内部控制建设[J].石家庄经济学院学报,2002,25(3):279-282. |
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| 作者姓名： | 丁书俊 |
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| 作者单位： | 南京经济学院,江苏,南京,212413 |
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| 摘 要： | 由于我国企业内部控制基础薄弱，企业本身对内部控制理解不足，同时又缺乏统一的内部控制标准和监督机制，企业的内部控制建设可谓举步维艰。笔者的观点是提高认识，统一标准，强化监督，先抓基础建设，不断规范，进而加强企业内部控制建设。
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| 关 键 词： | 企业 内部控制 控制标准 质量监督 中国 |
| 文章编号： | 1007-6875(2002)03-0279-04 |
| 修稿时间： | 2002年2月26日 |
On the Construction of the Interior Control of Chinese Enterprises |
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| DING Shu-jun.On the Construction of the Interior Control of Chinese Enterprises[J].Journal of Shijiazhuang University of Economics,2002,25(3):279-282. |
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| Authors: | DING Shu-jun |
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| Abstract: | Because of the weak foundation and their lack of understanding of the interior control of Chinese enterprises, especially the lack of centralized standard and supervision system, it is rather difficult to carry out the construction of the interior control. The main point of this thesis is that, to standardize and strengthen the interior control in Chinese enterprises, we should begin with the fundamental construction, deepen our understanding, unify the standard and strengthen the supervision. |
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| Keywords: | interior control standard for control quality supervision |
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