摘要
企业的内部控制制度是企业管理的重要内容,也是企业审计工作的基础。文章从企业内部控制制度的概念入手,阐述了全面建立和加强企业内部控制的必要性和各项措施,并分析了内部控制制度的局限性,旨在确保企业各项管理制度的执行,有助于经营者实现经营目标。
Enhancing the internal control is an important content that business enterprise manage, and it is basic of auditing work too. This paper expatiates various measure how to build and enhance the internal control from the internal control concept fully,and analyzes the localization of the internal control. The aim is beneficial to execute various management systems and help to achieve operating goal.
出处
《河南机电高等专科学校学报》
CAS
2006年第2期53-54,共2页
Journal of Henan Mechanical and Electrical Engineering College
关键词
内部控制
措施
局限性
internal control
measure
localization
