| 企业内部控制环境中存在的主要问题及治理对策 |
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| 引用本文： | 吕玉伟,赵佳. 企业内部控制环境中存在的主要问题及治理对策[J]. 价值工程, 2008, 27(9) |
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| 作者姓名： | 吕玉伟 赵佳 |
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| 作者单位： | 南京大学商学院,南京,210029;东南大学经济管理学院,南京,211189 |
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| 摘 要： | 内部控制环境是整个企业内部控制系统的基础,直接影响到企业内部控制的效果及内部控制目标的实现。目前,我国企业内部控制环境中存在较多问题;从外部因素和内部因素两方面对这些问题进行了分析,并提出相应的治理对策。
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| 关 键 词： | 内部控制 内部控制环境 公司治理结构 |
The Main Problems and the Governance Countermeasures in the Enterprises' Internal Control Environment |
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| Lü Yuwei,Zhao Jia. The Main Problems and the Governance Countermeasures in the Enterprises' Internal Control Environment[J]. Value Engineering, 2008, 27(9) |
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| Authors: | Lü Yuwei Zhao Jia |
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| Abstract: | Internal control environment is the basis of the internal control system of the whole enterprise, it directly influences the effect of the internal control and the achievement of the objective of internal control. At present, there are many problems exist in enterprises' internal control environment, this thesis analyses the external aspects and the internal aspects of the problems, and come up with some countermeasures. |
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| Keywords: | internal control internal control environment corporate governance structure |
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