| 企业内部控制失效及其对策 |
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| 引用本文： | 马慧.企业内部控制失效及其对策[J].无锡商业职业技术学院学报,2002,2(3):39-40,51. |
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| 作者姓名： | 马慧 |
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| 作者单位： | 无锡商业职业技术学院,审计科,江苏,无锡,214063 |
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| 摘 要： | 加强和完善企业内部控制制度,已成为当前理论界和实务界最为关注的话题之一。探讨和研究企业内部控制(尤其内部会计控制),对于改善我国企业的内部控制现状,保证会计信息的质量,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。
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| 关 键 词： | 内部控制制度 现状 成因 对策 |
| 文章编号： | 1671-4806(2002)03-039-02 |
Enterprises' Internal Control Failure and its Countermeasures |
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| MA Hui.Enterprises'''' Internal Control Failure and its Countermeasures[J].Journal of Vocational Institute of Commercial Technology,2002,2(3):39-40,51. |
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| Authors: | MA Hui |
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| Abstract: | It occupies the attention of both the industry and the academic circle how to reinforce and perfect the internal con- trol system of enterprises,especially the internal accounting control system,and the discussion about it is of great importance to improve the internal control system of China's enterprises,guarantee the truth of accounting information,perfect informa- tion publishing system,safeguard investors' legal rights and the effective running of the capital market. |
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| Keywords: | internal control system present situation causes countermeasures |
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