摘要
从国家的角度上,一切法律、法规、制度乃至道德规范都是其“内部控制”的组成部分。市场经济是信用经济,健全并有效运行的“国家内部控制”是保障市场经济有序、健康、良性发展的必备条件。控制环境是内部控制组成要素的基础,关系到控制的设计是否完善、合理,控制的运行是否有效。我国国家内部控制薄弱、控制设计不健全、现有的控制无法有效运行的深层原因,正是控制环境本身存在问题,是管理者本身无视控制、逾越控制的结果。
From the angle of the nation up, the whole law, laws, systems are to go to the morals norm is all its" inner control" to constitute the part.The market economy is the reputation economy, sound also" national inner control" that effect circulate is guarantee the market economy contain preface, health, positive development of essential condition.Control the environment is the foundation that the inner control constitutes the main factor, relating to whether the design of the control is perfect and reasonable or not, whether the movement that control is valid or not.The inner control in the our country nation is weak and controls to design the deep reason that the not sound and existing control can't circulate effectively, controling the environment existence problem exactly, is the result that the governor takes no cognizance the control and exceed the control.
出处
《经济研究导刊》
2007年第6期196-197,共2页
Economic Research Guide
关键词
国家内部控制
规则
市场经济
national inner control
rule
market economy