| 浅析如何完善企业内部控制建设 |
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| 引用本文： | 许良英,陈庆发.浅析如何完善企业内部控制建设[J].华北科技学院学报,2012,9(3):96-97. |
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| 作者姓名： | 许良英 陈庆发 |
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| 作者单位： | 1. 合肥京东方光电科技有限公司,安徽合肥,230000
2. 华北科技学院财务处,北京东燕郊,101601 |
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| 摘 要： | 随着《企业内部控制基本规范》及《企业内部控制配套指引》的相继出台,上市公司如何进一步加强内部控制体系建设迫在眉睫。本文基于对目前上市公司内部控制制度建设和实施的现状及问题分析,提出了完善上市公司内部控制制度建设的对策建议。
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| 关 键 词： | 企业 内部控制 |
Discussion on how to improve the construction of enterprise internal control systems |
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| XU Ltangymg,CHEN Qingfa.Discussion on how to improve the construction of enterprise internal control systems[J].Journal of North China Institute of Science and Technology,2012,9(3):96-97. |
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| Authors: | XU Ltangymg CHEN Qingfa |
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| Institution: | 1. Hefei BOE Photoelectric Technology Co. Ltd. , Hefei Anhui 230000 ; 2. Financial Department of North China Institute of Science and Technology, Yanjiao Beijing-East 101601 ) |
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| Abstract: | With the successive appearance of Basic Norms of Enterprise Internal Control Systems and Supporting Guidelines of Enterprise Internal Control Systems, it is urgent for listed companies to further refine their internal control systems. Based on the analysis of current construction and implementation of internal control systems among listed companies, the article attempts to put forward countermeasures and suggestions on the improvement of internal control systems construction. |
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| Keywords: | enterprises internal control |
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