摘要
内部控制制度是规范企业经营,有效防范风险,减少损失的重要手段。企业内部控制制度的建立与完善应紧紧扣住“没有业务不被控制”和“没有人不被控制”两个原则,加强内外部执行机制建设,最终达到企业的“无为而治”。
The internal control system is the important method to standardize enterprise management, effectively guard against the risk and reduce the loss. Its establishment and completion should tightly abide by the following principles： ＂no business is not controlled＂ and ＂no one is not controlled＂; strengthen the mechanism construction and finally achieve the enterprise＇s non- interference.
出处
《山西经济管理干部学院学报》
2007年第1期34-35,50,共3页
Journal of Shanxi Institute of Economic Management
关键词
内部控制
防范风险
管理
internal control
guard against risk
management
