企业内控文化初探被引量：3

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摘要财政部在2007年关于内部控制的征求意见稿中,把内部控制环境放置在十分重要的地位,并将企业文化纳入其中,这是我国企业内控研究上的一个创新点。

作者甘林君

出处《中国总会计师》 2008年第5期50-51,共2页 China Chief Financial Officer

关键词企业文化内控文化内部控制环境征求意见稿企业内控财政部创新点

同被引文献17

1华增凤,王品正.商业银行内控管理体系的构建[J].审计与经济研究,2006,21(4):90-92. 被引量：4
2Arnold, D.F., Sr., and L.A. Ponemon. 1991. Internal auditors perceptions of whistle-blowing and the influence of moral reasoning: art experiment [J] Auditing: A Journal of Practice & Theory 10(Fall) 1-15.
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5Hofstede, G. 1980. Culture' s Consequences: International Differences of Work Related Values [M]. Beverly Hills, CA: Sage Publications, Inc.
6Martin, A. and Dixon, J. 2002. CPA News [J]. Australian CPA, 72 (5): 76.
7Meier, M., and L. Rittnberg. 1986. Dealing with known corporate wrongdoing [J]. The Internal Auditor (April): 37-39.
8Near, J. and Miceli, M.P. 1995. Effective whistle-blowing [J]. Academy of Management Review. 20: 679-708.
9Patel, C. 2003. Some cross-cultural evidence on whistle-blowing as an internal control mechanism [J]. Journal of International Accounting Research, vol.2: 69-96.
10Schultz, J.J., D. A. Johnson, D. Morris, and S. Dyrnes. 1993. An investigation of the reporting of questionable acts in an international setting [J]. Journal of Accounting Research, 31 (Supplement): 75-103.

中国总会计师

2008年第5期

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