| 完善企业内部控制评价标准的思考 |
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| 引用本文： | 韩冬梅,杨峰.完善企业内部控制评价标准的思考[J].南通航运职业技术学院学报,2010,9(1):19-21. |
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| 作者姓名： | 韩冬梅 杨峰 |
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| 作者单位： | 南通航运职业技术学院,管理信息系,江苏,南通,226010 |
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| 摘 要： | 文章从企业内部控制的特征、本质和社会经济发展的角度,分析完善内部控制评价标准的必要性,并在此基础上提出了完善内部控制评价标准的建议：遵循通用的五要素原则,注意完整性、合理性和有效性。
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| 关 键 词： | 内部控制 评价标准 思考 |
On Improving Appraisal Criteria for Enterprise Interior Control |
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| HAN Dong-mei,YANG Feng.On Improving Appraisal Criteria for Enterprise Interior Control[J].Journal of Nantong Vocational & Technical Shipping College,2010,9(1):19-21. |
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| Authors: | HAN Dong-mei YANG Feng |
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| Institution: | Dept.of Management & Information/a>;Nantong Vocational & Technical Shipping College/a>;Nantong 226010/a>;China |
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| Abstract: | From the perspectives of the characteristics and nature of enterprise interior control and the development of social economy,the necessity of improving appraisal criteria for interior control is analyzed,and then suggestions on the improvement are put forward,i.e.abiding by the general five elements with focus on the integrity,rationality and effectiveness.In addition,the concrete implementation system of appraisal criteria for interior control is presented in detail. |
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| Keywords: | Interior control Appraisal criteria Reflection |
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