| 我国上市公司内部控制自我评价现状分析 |
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| 引用本文： | 惠红梅. 我国上市公司内部控制自我评价现状分析[J]. 价值工程, 2012, 31(36): 154-156 |
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| 作者姓名： | 惠红梅 |
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| 作者单位： | 河北航空投资集团有限公司,石家庄,050011 |
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| 摘 要： | 随着经济的发展,内部控制已经逐渐被企业治理层所重视,从单纯的保护财产完整,发展为保证会计信息质量的重要基础。本文通过对2011年沪市披露的内部控制自我评价报告的分析,提出了一系列问题及解决方案。
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| 关 键 词： | 内部控制制度 自我评价 制度执行 |
Analysis on Present Condition of Internal Control Self Assessment of China's Listed Company |
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| HUI Hong-mei. Analysis on Present Condition of Internal Control Self Assessment of China's Listed Company[J]. Value Engineering, 2012, 31(36): 154-156 |
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| Authors: | HUI Hong-mei |
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| Affiliation: | HUI Hong-mei(Hebei Airlines Investment Corporation,Shijiazhuang 050011,China) |
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| Abstract: | With the development of economy,the internal control has gradually attracted the attention of top of enterprise.It changes from protecting intact property to protecting accounting information quality.Analyzing self assessment report of internal control of Shanghai Market in 2011,the paper puts forward a series of problems and the solutions. |
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| Keywords: | internal control system self evaluation system implementation |
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