摘要
在新能源、新材料、新医药等领域不断涌起的高成长企业,带动了我国的经济发展。高成长企业内部控制制度的建立和完善,对其企业价值有着高度显著的正向促进作用,能够降低企业的资本成本、提升投资效率。笔者从高成长企业内部控制基础特征出发,对其内部控制建设中存在的问题进行了探讨,并从企业自身角度提出了高成长企业增强内部控制质量的对策。
High-growth companies from industries like new energy,new materials and new medications have driven the growth of China＇s economy.The establishment and perfection of their internal control systems could improve firm value,lower cost of capital and increase investment efficiency significantly.This paper lists the unique internal control characters of high-growth companies,investigates the problems within their internal control procedures and gives countermeasures to improve internal control quality from high-growth companies＇own points of view.
出处
《东北师大学报（哲学社会科学版）》
CSSCI
北大核心
2016年第2期129-132,共4页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
基金
教育部人文社会科学研究项目(13YJA630085)
吉林省社会科学基金项目(2015BS37)
关键词
高成长企业
内部控制
对策研究
技术创新
High-growth Company
Internal Control
Problems and Countermeasures
Fechnical Innovation
