| 企业内部控制评价的探讨 |
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| 引用本文： | 刘小惠.企业内部控制评价的探讨[J].中小企业科技,2011(21). |
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| 作者姓名： | 刘小惠 |
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| 作者单位： | 广西八桂工程监理咨询有限公司; |
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| 摘 要： | 为提高企业经营管理水平和风险防范能力,促进企业可持续发展,2008年6月中华人民共和国财政部、中国证券监督管理委员会、中华人民共和国审计署、中国银行业监督管理委员会、中国保险监督管理委员会联合发布了《企业内部控制基本规范》,并于2010年4月发布了《企业内部控制配套指引》。文章依据相关规定,结合企业在实际经营中普遍存在的风险控制点,从内部控制关键要素出发,提出内部控制评价指标。
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| 关 键 词： | 内部控制 评价 指标 |
Study of Enterprise Internal Control Assessment |
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| Authors: | LIU Xiao-hui |
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| Institution: | LIU Xiao-hui (Guangxi Bagui Engineering Supervision Consulting Co.,Ltd.,Nanning Guangxi 530028) |
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| Abstract: | To enhance the enterprise management level as well as its risk-resisting ability,and promote its sustainable development, General Principles for Enterprise Internal Control and Guidance for Enterprise Internal Control were released by Ministry of Finance of the People's Republic of China,China Securities Regulatory Commission,National Audit Office of the People's Republic of China,China Banking Regulatory Commission and China Insurance Regulatory Commission respectively in June,2008 and April,2010.Based on ... |
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| Keywords: | internal control assessment indexes |
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