摘要
文章结合当前内部控制的相关理论及其发展实践,分析了企业内部控制评价体系实施的过程,从内部控制的五大要素出发对企业内部控制评价指标体系的影响因素和评价体系构建等进行了相关研究,最后根据构建的内部控制评价体系对衡阳市J公司内部控制建设情况进行了评价。
This paper analyzes the process of the implementation of the internal control evaluation system of the company based on the current development theories and development practices of the internal control,and conducts relevant research on the influencing factors of the internal control evaluation index system and the construction of the evaluation system from the five major elements of the internal control. Finally,according to the internal control evaluation body constructed,the assessment of the internal control construction of Hengyang J Company was conducted.
作者
唐洋
李可欣
游战武
TANG Yang;LI Ke-xin;YOU Zhan-wu(University of South China,Hengyang 421001,China)
出处
《南华大学学报（社会科学版）》
2018年第4期85-90,共6页
Journal of University of South China(Social Science Edition)
基金
2016年衡阳市科技计划项目和衡阳市产学研结合专项资金项目"衡阳市企业内部控制评价体系研究"资助(编号:2016KS30)
关键词
企业
内部控制
评价体系
enterprise
internal control
evaluation system
