| 对我国企业内部控制及其构建的思考 |
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| 引用本文： | 张维.对我国企业内部控制及其构建的思考[J].郑州经济管理干部学院学报,2008(2). |
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| 作者姓名： | 张维 |
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| 作者单位： | 河南工程学院; |
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| 摘 要： | 随着我国会计准则、审计准则实现国际趋同,中国内部控制标准体系也正在构建。我国企业内部控制建设起步较晚,在控制观念和控制环境等方面存在诸多不足,因此,在构建我国企业内部控制时,应当从国际环境、会计准则及内外部评价上充分考虑,建立适合我国国情的内部控制。
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| 关 键 词： | 内部控制 构建 控制环境 |
Thinking about Internal Control and the Establishment in China Companies |
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| ZHANG Wei.Thinking about Internal Control and the Establishment in China Companies[J].JOurnal of Zhengzhou Economics & Management Institute,2008(2). |
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| Authors: | ZHANG Wei |
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| Institution: | ZHANG Wei(Henan Institute of Engineering,Zhengzhou 451191,China) |
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| Abstract: | Along with the China Index for Accounting Standards(IAS) and Auditing and Assurance Standards(AAS)'s release and tending to international,the Chinese Internal Control Standards System is established,the establishment were later than other countries,and has many limitations.So an Internal Control System that suits China complexion should be built,with consideration of the international environment,IAS,and internal & external evaluation. |
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| Keywords: | internal control establishment control environment |
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