| 我国内部控制制度发展与对策研究 |
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| 引用本文： | 刘玉侠,潘金杨,王娟. 我国内部控制制度发展与对策研究[J]. 科技情报开发与经济, 2005, 15(23): 195-197 |
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| 作者姓名： | 刘玉侠 潘金杨 王娟 |
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| 作者单位： | 三门峡市财经投资公司,河南,三门峡,472000 |
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| 摘 要： | 针对我国内部控制理论的引进和研究起步较晚，其整体构架及审计评价体系尚未形成，在实践中还存在着诸多问题，内部控制制度的应有作用难以充分发挥的现状，分析了其成因，并提出了加强与完善我国内部控制制度的对策。
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| 关 键 词： | 内部控制制度 现代企业 会计控制 风险评估 控制环境 |
| 文章编号： | 1005-6033（2005）23-0195-03 |
| 收稿时间： | 2005-11-07 |
| 修稿时间： | 2005-11-07 |
Study on the Development of and the Countermeasures for Our Country''''s Internal Control System |
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| LIU Yu-xia,PAN Jin-yang,WANG Juan. Study on the Development of and the Countermeasures for Our Country''''s Internal Control System[J]. Sci-Tech Information Development & Economy, 2005, 15(23): 195-197 |
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| Authors: | LIU Yu-xia PAN Jin-yang WANG Juan |
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| Abstract: | In the light of the present situation of our country's internal control system that the introduction and research of the theory of internal control start later, its integral frame and evaluation system haven't taken shape, various problems exist in its practice, and it is difficult to give full play to the due functions of the internal control system, this paper analyzes on their causes, and puts forward some countermeasures for strengthen and perfect our country's internal control system. |
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| Keywords: | internal control system modem enterprise accounting control risk evaluation control environment |
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