摘要
文章就内部控制的概念作了多层次的理解 ,对内部控制方法进行了阐述 ,分析了我国企业内部控制的认识及方法的不足之处 ,指出了我国企业内部控制建设中应注意的问题。
In the article,the author makes a multi-layer understanding towards the concept of internal control,elaborates the methods of internal control,analyzes the defects in the understanding and means of internal of the enterprises in our country,and meanwhile points out the issues to be paid attention to in the construction of the internal control of the enterprises in our country.
出处
《北方经贸》
2004年第9期86-87,共2页
Northern Economy and Trade
