摘要
上市公司内部控制水平有待提高,内部控制评价报告大多流于形式,内部控制缺陷整改落实情况有待加强。本文从内控五要素出发分析"互联网+"环境下企业内部控制的特点及面临的挑战,并提出优化建议。
The level of internal control of listed companies needs to be improved.The internal control evaluation report is mostly present formally,and the internal control defects need to be further strengthened.From five elements of internal control,this paper analyzes the characteristics and challenges of enterprise internal control in the"Internet+"environment,and puts forward corresponding optimization suggestions.
作者
崔晓娜
CUI Xiao-na(Hongshan College, Nanjing University of Finance and Economics,Nanjing 210000,China)
出处
《信阳农林学院学报》
2018年第4期65-68,共4页
Journal of Xinyang Agriculture and Forestry University
基金
江苏高校哲学社会科学研究基金项目(2018SJA2145)
关键词
互联网+内控
企业内部控制
策略
internet + internal control
internal cotrol of enterprises
strategy
