摘要
加强内部控制是资产评估机构持续稳定协调发展的必然要求。本文从内部控制的一般含义出发,考察了内部控制概念的发展演变,并对其进行了总结和评价,然后在对资产评估机构的内部控制提出了几点看法。
To reinforce the internal control is the certain requirements for appraisal firms’ sustainable,stable and harmonious development. Based on the general concept of internal control, thisarticle reviews, summarizes and evaluates its history of development, and puts forward sev-eral opinions.
出处
《中国资产评估》
2006年第1期46-48,F0003,共4页
Appraisal Journal of China
