| 再论我国内部会计控制基本规范的不足及改进 |
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| 引用本文： | 李明辉.再论我国内部会计控制基本规范的不足及改进[J].审计与经济研究,2006,21(4):56-59. |
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| 作者姓名： | 李明辉 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 《内部会计控制规范——基本规范》的发布，对我国内部控制规范和企业内部控制实践均起到了积极的作用。但是，该规范在内容、范围等方面仍然存在许多不足，有必要借鉴COSO等经验对其加以改进。
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| 关 键 词： | 内部控制 内部会计控制 规范 |
| 文章编号： | 1004-4833(2006)04-0056-04 |
| 收稿时间： | 05 21 2006 12:00AM |
| 修稿时间： | 06 28 2006 12:00AM |
Internal Accounting Control Rule-Basic Rule: Assessment and Suggestions |
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| LI Ming-hui.Internal Accounting Control Rule-Basic Rule: Assessment and Suggestions[J].Economy & Audit Study,2006,21(4):56-59. |
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| Authors: | LI Ming-hui |
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| Institution: | Accounting Department, Xiamen University, Xiamen 361005, China |
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| Abstract: | Internal Accounting Rule-Basic Rule issued by MOF on 22 June, 2001 has played important roles in both the construction of internal control rule system and internal control practice of companies. However, the Rule has such flaws in terms of contents and scope and should be improved with reference to COSO. |
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| Keywords: | internal control internal accounting control rule |
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