摘要
内部控制是衡量现代企业管理的重要标志。随着我国社会主义市场经济的发展,企业内部控制越来越重要。内部控制理论与实践的发展经历了一个漫长的时期。目前对企业内部控制问题认识不一致,比较混乱,造成这种现状的主要原因是市场经济不发达、对内部控制重视不够。我国企业内部控制建设应统一指导和规范、全面构建整体框架。
Inner control is the important index of evaluating the management of the modem enterprises. It becomes more and more important with the development of Chinese socialistic market economy. And the theory and its practice of the inner control have a long process. But now it hasn＇ t received its appropriate status in Chinese enterprises. The masons for that are the weak market economy and less attention to it. The best ways to construct inner control in Chinese enterprises are to supervise them wholly and to construct holistic frame normatively.
出处
《武汉冶金管理干部学院学报》
2005年第3期22-24,共3页
Journal of Wuhan Metallurgical Manager's Institute
关键词
内部控制
内部控制环境
竞争机制
inner control
controlling conditions
competitive mechanism
