摘要
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。本文从对企业内部控制的不同认识出发,深刻理解内部控制的内涵,通过对当前我国企业内部控制存在问题的分析,论述了建立和完善企业内部控制的紧迫性和必要性,并提出了完善我国企业内部控制的对策。
The inner-control of enterprise is becoming more and more important by the developing of the socialism market economy. The thesis explores the concept of inner-control from different understandings of the inner-control; and states the urgency and necessity of building and improving the inner-control of enterprise, and then offers the strategies through the analysis of existed problems in current enterprises.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2008年第6期45-49,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
内部控制
信息系统
风险控制
Inner- control
Information System
Risk Control
