内部控制理论及实践的历史演进及发展被引量：5

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摘要本文基于审计视角探讨内部控制的理论及实践的历史演进,对内部控制的发展演化过程分六个阶段进行了阐述,以对内部控制在西方国家发展历程的全面了解,并探求其发展趋势。

作者谢晓燕鲁珍陈秀芳

机构地区内蒙古工业大学管理学院内蒙古农业大学经济管理学院

出处《内蒙古农业大学学报（社会科学版）》 2009年第6期82-83,106,共3页 Journal of Inner Mongolia Agricultural University（Social Science Edition)

基金政部立项课题"我国企业内部控制审计准则及其效果评价研究"的研究成果项目批准号:2008KJB02

关键词内部控制审计视角

分类号 F239.45 [经济管理—会计学]

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参考文献8

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