| 我国国有及国有控股企业内部控制调查研究 |
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| 引用本文： | 李冬嵬,刘志玲.我国国有及国有控股企业内部控制调查研究[J].山东工商学院学报,2008,22(6). |
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| 作者姓名： | 李冬嵬 刘志玲 |
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| 作者单位： | 1. 北京工业职业技术学院经济工程系,北京,100042
2. 中国矿业大学(北京)管理学院,北京,100083 |
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| 摘 要： | 为全面了解我国国有及国有控股企业实施内部控制的具体方法、运行机制和未来发展方向,先研究了我国国有及国有控股企业本身的特殊性及由此带来的潜在的内部控制问题;此后,采取以问卷调查为主、实地采访和电话问询方式为补充的方法,对目前我国国有及国有控股企业内部控制实施的基本情况及内部控制五要素分别进行了较为详细的分析与评价。在此基础之上,总结并提出了有效建立健全我国国有及国有控股企业内部控制体系的几点建议。
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| 关 键 词： | 内部控制 国有及国有控股企业 问卷调查 |
Internal Control Research on State-owned and State-holding Enterprises in China |
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| LI Dong-wei,LIU Zhi-ling.Internal Control Research on State-owned and State-holding Enterprises in China[J].Journal of Shandong Institute of Business and Technology,2008,22(6). |
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| Authors: | LI Dong-wei LIU Zhi-ling |
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| Institution: | LI Dong-wei~1,LIU Zhi-ling~2(1.Economic Engineering Department,Beijing Polytechnic College,Beijing 100042,China,2.China University of Mining & Technology,Beijing 100083,China) |
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| Abstract: | For a comprehensive understanding of specific implementing methods,operating mechanism and direction of future development of internal control in China's state-owned and state-holding enterprises,the survey focuses on particularity of China's state-owned and state-holding enterprises and the resulting potential internal control issues.The paper takes survey,on-site interviews and telephone inquiries as added methods,the current situation and five factors of internal control of China's state-owned and state-... |
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| Keywords: | internal control state-owned and state-holding enterprises survey |
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