摘要
通过对目前我国企业内部控制存在问题的分析;论述建立和完善企业内部控制的紧迫性和必要性;按照国际先进内控模式COSO报告关于内控系统的整体框架要求,提出本人对建立健全我国企业内部控制制度的几点浅见。
Through the analysis of current internal control problems,the urgency and necessity to establish and perfect internal control are discussed;in accordance with the requirement of international advanced mode COSO internal control report on the overall framework,Views on the establishment and perfect internal control system in the enterprise are proposed.
出处
《价值工程》
2010年第12期12-12,共1页
Value Engineering
关键词
企业内部控制
控制环境
风险评估
监督评审
internal controls
control environment
risk assessment
supervision and evaluation
