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建立健全内部控制,有效防治管理腐败——古井集团董事长王效金落马的启示
引用本文:张建军,方莹,王明虎.建立健全内部控制,有效防治管理腐败——古井集团董事长王效金落马的启示[J].美中经济评论,2008,8(1):61-65.
作者姓名:张建军  方莹  王明虎
作者单位:[1]安徽工业大学管理学院,安徽马鞍山243002 [2]秦皇岛职业技术学院经济系,河北秦皇岛066100
摘    要:完善的内部控制制度不仅有利于国家有关法规制度的贯彻执行,保护国家利益和社会公泉利益,促进社会经济秩序健康运行;而且有利于单位经营目标的实现,确保资产安全与完整,提高单位内部管理水平。充分发挥内部控制的作用,尤其是监督作用,是企业有效遏制各级管理层腐败的重要基石。

关 键 词:古井集团  内部控制  管理腐败

Establish and improve internal controls,effectively prevent management corruption: Enlightenment of Gujing Group Director WANG Xiao-jin's fail
ZHANG Jian-jun, FANG Ying, WANG Ming-hu.Establish and improve internal controls,effectively prevent management corruption: Enlightenment of Gujing Group Director WANG Xiao-jin's fail[J].Meizhong Jingji Pinglun,2008,8(1):61-65.
Authors:ZHANG Jian-jun  FANG Ying  WANG Ming-hu
Institution:ZHANG Jian-jun, FANG Ying, WANG Ming-hu
Abstract:A perfect internal control system is not only helpful to implement the state's related laws and regulations, protect the national and the public interests, and promote the healthy operation of the social economic order, but also beneficial to achieve the company's objective, ensure the assets' security and integrity and improve internal management level. The full use of internal control, especially the supervisory role, is the important cornerstone of containing the management corruption at all levels.
Keywords:Gujing group  internal control  management corruption
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