| 管理层观念与内部控制 |
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| 引用本文： | 吴秋生,徐蕾.管理层观念与内部控制[J].商业研究,2011(5):78-82. |
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| 作者姓名： | 吴秋生 徐蕾 |
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| 作者单位： | 1. 山西财经大学,会计学院,太原,030031
2. 黑龙江工程学院,经济管理学院,哈尔滨,150050 |
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| 基金项目： | 山西省重点人文社科基地项目,项目编号:2009014 |
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| 摘 要： | 管理层理念是一个独立的内部控制环境因素,主要包括风险观念、正规化观念、会计观念、法制观念和内部控制观念,它主导着企业实施内部控制的"基调",影响着全体员工的控制意识,决定着内部控制作用发挥的程度,是内部控制建设和运行必须充分考虑的因素。
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| 关 键 词： | 管理层理念 内部控制 内部环境 |
Management Idea and Internal Control |
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| WU Qiu-sheng,XU Lei.Management Idea and Internal Control[J].Commercial Research,2011(5):78-82. |
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| Authors: | WU Qiu-sheng XU Lei |
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| Institution: | WU Qiu-sheng1,XU Lei2(1.Faculty of Accounting,Shanxi University of Finance & Economics,Taiyuan 030031,China,2.School of Economics and Management,Heilongjiang Institute of Technology,Harbin 150050,China) |
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| Abstract: | Management idea is an independent factor of internal control environment,which includes risk concept,regularization concept,accounting concept,legal concept and internal control concept.Management idea should be taken into account in the building and operation of internal control for the reason that it dominants the keynote of internal control implementation,it influences the control sense of the staff,decides the degree to which internal control plays a role,and is necessary factor of construction and oper... |
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| Keywords: | management idea internal control internal environment |
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