| 高新技术企业内部控制若干问题思考 |
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| 引用本文： | 姚鑫. 高新技术企业内部控制若干问题思考[J]. 商业经济(哈尔滨), 2009, 0(3) |
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| 作者姓名： | 姚鑫 |
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| 作者单位： | 黑龙江省地质环境监测总站,黑龙江哈尔滨150090 |
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| 摘 要： | 高新技术企业内部控制的核心要素是资金、人才、技术。其内部控制的特点与传统企业内部控制具有明显不同。高新技术企业内部控制应以资金控制为核心,以人本管理为重点,以技术创新为基础;要建立一套以资金管理为中心,以价值运动为主线,以资金、人才、技术协调发展为目标的内部控制体系,从而提升高新技术企业的核心竞争力。
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| 关 键 词： | 高新技术企业 内部控制 资金控制 |
Thought on Several Problems of Internal Control in High-tech Enterprises |
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| YAO Xin. Thought on Several Problems of Internal Control in High-tech Enterprises[J]. Business Economy, 2009, 0(3) |
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| Authors: | YAO Xin |
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| Abstract: | The cores are capital,talents,and technique in internal control of high-tech enterprises,their characteristics is different from that of traditional enterprises.Based on capital control,humanistic management,and technique innovation,the high-tech enterprises should establish a set of internal control system to enhance core competitiveness of high-tech enterprises,i.e.centralized in capital management,lined with value movement,and targeted on the coordinating development of capital,talents,and technique. |
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| Keywords: | high-tech enterprises internal control capital control |
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