| 对建立和完善我国企业内部控制的设想 |
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| 引用本文： | 卢艳萍. 对建立和完善我国企业内部控制的设想[J]. 新疆财经, 2008, 0(5) |
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| 作者姓名： | 卢艳萍 |
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| 作者单位： | 云南电视台,昆明,650031 |
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| 摘 要： | 研究内部控制对于改善我国企业内部控制现状,保证会计信息质量,完善公司治理和信息披露制度,保护投资者的合法权益并保证资本市场的有效运行有着非常重要的意义.本文就我国企业内部控制的现状及存在的不足进行了分析,对企业内部控制目标的定位、规范内容的确定、内部控制方武的完善以及评价规范的制订等提出了建议,并就内部控制的建立和完善提出设想.
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| 关 键 词： | 内部控制 现状 研究 设想 |
On Establishment and Perfection of Firm Internal Control System in China |
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| Lu Yanping. On Establishment and Perfection of Firm Internal Control System in China[J]. Finance & Economics of Xinjiang, 2008, 0(5) |
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| Authors: | Lu Yanping |
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| Abstract: | The study of internal control will play a significant role in improving the management of a firm,guarantee the quality of accounting information and information releasing policy,protecting the legal rights of investors,and maintaining an effective operation of capital market.This paper made a detailed analysis of the status quo and problems of internal control within firms in China.The author raised proposal of models and evaluation standard internal control. |
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| Keywords: | internal control status quo research proposal |
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