期刊文献+

完善企业财务内部控制制度的探讨 被引量:2

下载PDF
导出
摘要 内部控制制度是社会经济发展到一定阶段的产物,是现代企业财务管理的重要手段。建立与完善企业内部控制制度,已成为当今最为关注的话题之一,研究内部控制制度,对改善我国企业内部控制现状保证会计信息的质量保证投资者的合法权益有着非常重要的意义。
作者 姜华
出处 《中国市场》 2010年第27期63-64,共2页 China Market
  • 相关文献

参考文献3

二级参考文献17

  • 1Abernethy, M. A., and A. M. Lillis. 1995. The impact of manufacturing flexibility on management control system design[J]. Accounting, Organizations and Society 20:241-258.
  • 2Arnold Schneider, Bryan K. Church, The effect of auditors' internal control opinions on loan decisions[J]. Journal of Accounting and Public Policy 27(2008) 1-18.
  • 3Ashbaugh-Skaife, H., Collins, D., Kinney, W., 2007. The discovery and reporting of internal-control deficiencies prior to SOX-mandated audits[J]. Journal of Accounting and Economics 44(1/2), 166-192.
  • 4Altamuro, J., Beatty, A., 2006. Do internal control reforms improve earnings quality?[C]. Working Paper. September.
  • 5Doyle, J., Ge, W., McVay, S., 2007., Determinants of weaknessesin internal control over financial reporting and the implications for earnings quality[J]. Journal of Accounting and Economics 44(1/2), 193-223.
  • 6Hogan, C., Wilkins, M., 2006. Evidence on the Audit Risk Model: Do Auditors Increase Audit Effort in the Presence of Internal Control Weaknesses? [C]. Working paper, Southern Methodist University.
  • 7Ittner C. D. David F. Larcker &Taylor Randall. 2003. Performance implications of strategic performance measuremerit in financial services firms[J]. Accounting, Organization and Society, 28:715-741.
  • 8Lopez, T.J., Vandervelde, S.D., Wu, Y., 2006. The auditor's internal control opinions: An experimental investigation of relevance[C]. Working Paper, April 2006.
  • 9Public Company Accounting Oversight Board(PCAOB), 2004."An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements" [S]. Auditing Standard No. 2, March 2004.
  • 10Perera S., G. Harrison and M. Poole.1997.Customer-focused manufacturing strategy and the use of operations-based nonfinancial performance measures: A research note[J]. Accounting, Organization and Society, Vol, 22, No6:557-572.

共引文献118

同被引文献3

引证文献2

二级引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部