摘要
本文从内部控制理论的发展及最新研究成果出发,阐述了我国控制理论研究和实施现状,对照COSO的标准与评价方法,以郑州亚细亚集团为例,指出了我国内部控制存在的问题,并简要分析了其产生的原因,提出了解决问题的措施。
According to the development of internal control theory and the latest research results, the author states the current situation of the study and implementation of the control theory in our country. Using the standard and evaluating method of COSO as a reference and taking Zhengzhou Asia Group Co. Ltd. as an example, he points out the existing problems in internal control, analyzes the cause briefly, then puts forward some measures.
关键词
内部控制
理论研究
实施
原因
措施
internal control
theoretical study
implementation
cause
measure
