| 企业如何加强和改善内部控制 |
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| 引用本文： | 王星,戴文涛.企业如何加强和改善内部控制[J].经济与管理,2012,26(4):56-59,78. |
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| 作者姓名： | 王星 戴文涛 |
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| 作者单位： | 1. 东北财经大学研究生学院,辽宁大连,116025
2. 南开大学商学院,天津,300071 |
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| 基金项目： | 辽宁省社会科学规划基金项目 |
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| 摘 要： | 内部控制是预防和降低企业风险的利器.在我国,完善公司治理结构、建立健全公司组织结构、规范企业业务程序、重视企业内部控制方法、强化企业内部监督是加强和改善企业内部控制、提高内部控制质量的重要内容,也是贯彻和落实《企业内部控制基本规范》的重要措施和手段.
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| 关 键 词： | 内部控制 公司治理 组织结构 业务程序 控制方法 |
A Study on How to Strengthen and Improve the Enterprise Internal Control |
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| Wang Xing
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Dai Wentao.A Study on How to Strengthen and Improve the Enterprise Internal Control[J].Economy and Management,2012,26(4):56-59,78. |
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| Authors: | Wang Xing Dai Wentao |
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| Institution: | 1.School of Graduate,Dongbei University of Finance and Economics,Dalian 116025,China;2.School of Business,Nankai University,Tianjin 300071,China) |
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| Abstract: | The internal control is the weapon to prevent and reduce the firm risk.In China,improving corporate governance structure and organization structure,standardizing business process,stressing the methods of enterprise internal control and strengthening Internal supervision are the important Components of strengthening and improving the enterprise internal control,enhancing the quality of internal control,also the important measures and methods of Implementing the Basic Standard. |
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| Keywords: | Internal control Corporate governance Organization structure Business process Control method |
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