| 论管理层在内控体系建立与实施中的作用 |
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| 引用本文： | 顾永恒,陈葵花.论管理层在内控体系建立与实施中的作用[J].江苏市场经济,2013(2):7-9. |
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| 作者姓名： | 顾永恒 陈葵花 |
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| 作者单位： | 江苏省设备成套有限公司,江苏南京210000 |
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| 摘 要： | 内控体系的建立削弱了管理层的权利，如果管理层对内控抗拒，就不可能有效实施内控制度。内控体系的建立与实施是实现企业目标和管理层目标的客观需要。管理层在内控体系的建立与实施过程中起着关键性的作用。
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| 关 键 词： | 内控体系 管理层 关键性作用 |
Management Layer＇s Role in Establishment and Implementation of Internal Control System |
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| Authors: | GU Yong-heng CHEN Kui-hua |
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| Institution: | ( Jiangsu Complete Equipment Company, Nanjing 210000, Jiangsu, China) |
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| Abstract: | Internal control cannot be implemented effectively if management layer resists internal control which will weaken the right of management layer. Only when management layer realizes that establishment and implementation of internal control system can satisfy their own needs, internal control system will be paid high attention to and fur- ther be effectively established and implemented. Management layer plays a key role in the process of establishment and implementation of internal control system. |
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| Keywords: | internal control system management layer role |
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