国外企业内部控制研究的最新进展综述被引量：10

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摘要内部控制制度已经成为现代企业管理的重要制度之一,完善的企业内部控制是防范和化解企业经营风险的关键。本文在萨班斯-奥克斯利等国外最新相关文献的基础上,从内部控制的影响因素和实施内部控制的经济后果两大方面,综述了国外关于内部控制研究的最新成果,以促进企业内部控制研究和实践的进一步开展。

作者张子英

机构地区山东大学管理学院

出处《东岳论丛》 CSSCI 北大核心 2012年第8期166-170,共5页 DongYue Tribune

关键词内部控制经济后果企业管理风险管理 SOX法案公司治理

分类号 F272 [经济管理—企业管理]

引文网络
相关文献

参考文献31

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二级参考文献32

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