摘要
随着国际、国内经济环境的变化以及我国企业自身发展的需要,越来越多的企业开始重视企业内部控制的建设。伴随着《企业内部控制基本规范》的颁布实施,内部控制规范体系实施机制的研究日益重要。本文以基本规范的颁布实施为契机,结合具体规范和应用指南,并充分与制度评价体系结合,在认真研究内部控制理论的基础上,介绍了企业目前实施内部控制的现状,运用归纳法、比较法、企业调研等方法,分析了在实施过程中存在的典型问题及成因,站在战略化、系统化、实用化、效益化的角度,提出构建企业内部控制规范体系机制的实施方。
With the international and domestic economic envi- ronment changes and the needs of the development of our enterprise itself,more and more companies are paying attention to the construction of internal control system within business. With the promulga- tion and implementation of internal control system within business,the corresponding research on its implementation mechanism has become increasingly important. Therefore,based on the promulgation of the basic rules of the internal control system and with specific regulations and application guide,this paper aims to introduce the present situation of the internal control and analyze the typical problems and causes with the purpose of putting forward the approaches of the implementation mechanism of the internal control system within business being strate- gic,systematic,pragmatic and effective. Besides,the study will be conducted by the way of induction, comparison and corporate research based on the earnest study of the internal control theories at home and abroad.
出处
《山东电力高等专科学校学报》
2012年第2期75-80,共6页
Journal of Shandong Electric Power College
关键词
内部控制
规范体系
实施机制
internal control
standard system
implementationmechanism
