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企业内部控制制度运行有效性浅析 被引量:3

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摘要 内部控制在企业经营过程中发挥着越来越重要的作用,而内控制度需要在可靠的保障机制下才能有效地组织实施。文章结合企业内部控制实施的保障机制,就企业内部控制制度有效运行的涵义进行分析,并提出了有效执行内部控制制度的若干建议。
作者 黄建文
出处 《机电技术》 2006年第4期1-2,共2页 Mechanical & Electrical Technology
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