| 论我国报业集团内部控制的运行机制及实务设计 |
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| 引用本文： | 吕志元.论我国报业集团内部控制的运行机制及实务设计[J].中州大学学报,2007,24(1):23-27. |
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| 作者姓名： | 吕志元 |
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| 作者单位： | 中州大学,学报编辑部,郑州,450015 |
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| 基金项目： | 河南省社联优秀调研课题 |
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| 摘 要： | 内部控制的建立与完善,对于改善我国报业集团的内部控制现状,保证会计信息的质量,完善公司治理和信息披露制度,保护投资者的合法权益和资本市场的有效运行等有着非常重要的意义。本文从报业集团内部控制的概念入手,分析了影响报业集团内部控制实施效果的因素,论证了报业集团内部控制运行的内在机制,给出了报业集团内部控制实务设计的原则和方法。
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| 关 键 词： | 报业集团 内部控制 运行机制 实务设计 |
| 文章编号： | 1008-3715（2007）01-0023-05 |
| 修稿时间： | 2006-10-25 |
On Operation Mechanism and Plan of Practical Application of Internal Control in Our Press Group |
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| LV Zhi-yuan.On Operation Mechanism and Plan of Practical Application of Internal Control in Our Press Group[J].Journal of Zhongzhou University,2007,24(1):23-27. |
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| Authors: | LV Zhi-yuan |
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| Institution: | Editorial Dept. of Journal of Zhongzhou - yuan University, Zhengzhou, 450015, China |
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| Abstract: | It is of great significance to better conditions of internal control,to ensure the quality of accountant information,to perfect management of our press group and to disclose the truth of information as well as protect investers' rights and effective mechanism of capital,that is on the basis of set-up and perfect of internal control.First,this article is discussing how to control the press.Then,it is analyzing the reasons which affect group control.Last,it proves that it is necessary to build mechanism of internal control in our press and supplies the principles and methods in order to planning practical application in our press group. |
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| Keywords: | the press group internal control operation mechanism the plan of practical application |
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