| 防范企业经营风险的内部控制方法研究 |
| |
| 引用本文： | 黄越.防范企业经营风险的内部控制方法研究[J].西安科技大学学报,2001,21(3):287-289. |
| |
| 作者姓名： | 黄越 |
| |
| 作者单位： | 西安工业学院经济管理系 |
| |
| 摘 要： | 加强内控控制是强化企业管理的有效手段,通过合理的组织机构设置和会计记录控制,借助于完善的内部审计制度以及积极的人事管理制度,内部控制定会在完善公司治理结构、规范企业行为、防范企业经营风险上发挥重要作用.本文主要研究组织机构控制、会计记录控制、内部审计控制以及人事管理控制等几种内部控制制度的实施和作用.
|
| 关 键 词： | 企业管理 内部控制制度 经营风险 |
| 文章编号： | 1671-1912(2001)03-0287-03 |
| 修稿时间： | 2001年3月9日 |
Internal control method of preventing enterprise business risk |
| |
| HUANG Yue.Internal control method of preventing enterprise business risk[J].JOurnal of XI’an University of Science and Technology,2001,21(3):287-289. |
| |
| Authors: | HUANG Yue |
| |
| Abstract: | Strengthening the internal control system is an efficient means to enforce enterprise management, which must extend the role of the perfection of a company improvement system, normal enterprise behavior and the prevention of enterprise business risk by means of reasonable organizational installation and accounting records control, and also by means of perfecting internal auditing system and positive personnel management system. This article is focused on the enforcement and function of several internal control systems, such as the control of organization system, accounting records, internal auditing system and personnel management. |
| |
| Keywords: | enterprise management internal control system business risk |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
