| 英美内部控制监管制度差异探缘及其启示 |
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| 引用本文： | 缪艳娟.英美内部控制监管制度差异探缘及其启示[J].商业经济与管理,2008,206(12). |
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| 作者姓名： | 缪艳娟 |
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| 作者单位： | 扬州大学管理学院,江苏,扬州,225009 |
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| 基金项目： | 国家社科基金项目
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江苏省高校哲学社科基金项目(08SJB630030)阶段性研究成果
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| 摘 要： | 文章对英美两国内部控制监管制度存在差异的原因进行探究,并分析为何英国内部控制监管政策越来越受到上市公司接受,接着结合我国内部控制监管政策的现状,分析指出其存在的不足,最后就进一步完善我国内部控制监管政策提出改进建议.
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| 关 键 词： | 内部控制 监管制度 英美 |
Clarification from Exploring the Reasons of Different Internal Control Regulation Systems between UK and US |
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| MIAO Yan-juan.Clarification from Exploring the Reasons of Different Internal Control Regulation Systems between UK and US[J].Business Economics and Administration,2008,206(12). |
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| Authors: | MIAO Yan-juan |
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| Institution: | MIAO Yan-juan(Management School,Yangzhou University,Yangzhou 225009,China) |
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| Abstract: | This paper explores the justifications for different internal control regulation policies between the UK and the US,and analyzes why the former is accepted more and more by listed companies.Then by discussing the current regulation policy of internal control in China and pointing out its possible inadequacy.The author suggests some improvements to the current policies in China so that the country can benefit from the UK and US experiences in order to formulate an appropriate IC regulation. |
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| Keywords: | internal control regulation system UK and US |
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