| 关于我国企业内部控制环境的思考 |
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| 引用本文： | 董惠良. 关于我国企业内部控制环境的思考[J]. 华东经济管理, 2006, 20(7): 78-81 |
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| 作者姓名： | 董惠良 |
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| 作者单位： | 上海商学院财会金融学院,上海200235 |
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| 摘 要： | 当前国内外企业屡屡爆出财务丑闻,其根本原因在于内部控制失控,而控制环境是内部控制系统的基础,对整个系统的有效性起着决定性的作用.文章回顾了内部控制环境理论的发展,并从宏观和微观两个层次提出了优化我国控制环境的政策措施.
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| 关 键 词： | 内部控制 控制环境 公司治理结构 内部审计 |
| 文章编号： | 1007-5097(2006)07-0078-04 |
| 收稿时间： | 2006-06-05 |
| 修稿时间： | 2006-06-05 |
On the Internal Control Environment of Chinese Businesses |
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| DONG Hui-liang,WANG Lang-qing. On the Internal Control Environment of Chinese Businesses[J]. East China Economic Management, 2006, 20(7): 78-81 |
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| Authors: | DONG Hui-liang WANG Lang-qing |
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| Affiliation: | Department of Accoutance & Finance,Shanghai Business School,Shanghai 200235,China) |
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| Abstract: | Accounting scandals of businesses occur from time to time duo to inefficiency of internal control.As a basic element,control environment plays an important part in the role of internal control.This paper first describes the theoretical evolution of internal control environment.Then,some arguments on improvement of internal control environment are discussed from the perspective of both the government and the businesses. |
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| Keywords: | internal control internal control environment corporate governance structure internal auditing |
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