摘要
内部控制失效是导致我国企业会计信息失真和经营不善的重要原因。加强内部控制 ,关键应重视内部控制环境的改善 ,强调诚信教育 ,健全公司治理 ;此外还应完善相应的规范体系 ,使内部控制进一步标准化制度化 ;同时充分运用预算管理实现提高企业经营效率的内部控制目标。
The malfunction of corporation internal control is the main reason underlying the accounting information distortion and management failure in Chinese enterprises. To enhance internal control, we need to improve the environment of internal control, to strengthen corporate governance, to treasure integrity education. In addition, we should perfect the relevant standard system and use the budget management to realize management efficiency.
出处
《财经理论与实践》
北大核心
2002年第4期75-78,共4页
The Theory and Practice of Finance and Economics
