摘要
内部控制是一个动态的过程。监督检查在内部控制系统中有非常重要的作用,是内部控制具体措施有效实施的保障。因此,不论从理论的角度还是实际的需求,都应该强化内部控制的监督检查工作。该文通过问卷调查揭示兵团企业内部控制监督的实施现状,并提出相应的完善措施。
Intemal control is a dynamic process, supervision plays an important role in intemal control system, which ensures that specific measures of internal control will be implemented effectively. Therefore, enterprises shoud strengthen supervision of internal control whatever in theories or practices. By means of questionnaires, this paper reveals the present situation of intemal control supervision in BINGTUAN enterprises, and puts forward some policies for improving internal control supervision.
出处
《石河子大学学报（哲学社会科学版）》
2006年第4期17-19,共3页
Journal of Shihezi University(Philosophy and Social Sciences)
关键词
兵团企业
内部控制
监督
BINGTUAN enterprise
internal control
supervision
