| 国有大中型水利企业内部控制的问题、成因及对策 |
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| 引用本文： | 黄江涛.国有大中型水利企业内部控制的问题、成因及对策[J].水利经济,2006,24(5):47-51. |
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| 作者姓名： | 黄江涛 |
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| 作者单位： | 中南财经政法大学工商管理学院,湖北,武汉,430060 |
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| 摘 要： | 通过对国有大中型水利企业的实证研究,指出目前国有大中型水利企业内部控制存在的主要问题,分析问题存在的原因,并提出标本兼治,以本为主;建立一套完整、科学和强制性的内部控制标准体系;加大培育中介市场,造就合格的注册会计师队伍等完善企业内部控制的建议。
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| 关 键 词： | 国有大中型水利企业 内部控制 政策性负担 |
| 文章编号： | 1003-9511（2006）05-0047-05 |
| 收稿时间： | 2005-09-23 |
| 修稿时间： | 2005年9月23日 |
Problems, causes and countermeasures of internal control of state-owned large and medium-sized water resources enterprises |
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| HUANG Jiang-tao.Problems, causes and countermeasures of internal control of state-owned large and medium-sized water resources enterprises[J].Journal of Economics of Water Resources,2006,24(5):47-51. |
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| Authors: | HUANG Jiang-tao |
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| Abstract: | Through the demonstration of state-owned large and medium-sized water resources enterprises,the main problems in their internal control are indicated.The causes are analyzed.Some suggestions are presented: to solve the problems based on the relationship between surface and root,with the root being the fundamental respect;to establish a complete set of scientific and obligatory internal control system;to improve agency market and to train qualified certified accountants. |
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| Keywords: | state-owned large and medium-sized water resources enterprise internal control policy burden |
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