期刊文献+

试论企业内部控制之资金管理 被引量:1

下载PDF
导出
摘要 随着我国社会主义市场经济体制的建立和国内企业的高速发展,建立健全企业内部控制制度,成为保证企业健康发展的客观要求。企业的发展离不开健全的内部控制,而资金管理又是财务内部控制的核心部分,其好坏直接决定着企业内部控制的成败。本文分析了我国企业资金管理存在的问题,并提了优化企业财务内部控制资金管理的措施。
作者 王华
机构地区 普兰店中心医院
出处 《中国外资》 2010年第24期76-77,共2页 Foreign Investment in China
  • 相关文献

参考文献4

二级参考文献15

  • 1傅贤治.公司治理泛化与企业竞争力衰退[J].管理世界,2006,22(4):154-155. 被引量:35
  • 2Abernethy, M. A., and A. M. Lillis. 1995. The impact of manufacturing flexibility on management control system design[J]. Accounting, Organizations and Society 20:241-258.
  • 3Arnold Schneider, Bryan K. Church, The effect of auditors' internal control opinions on loan decisions[J]. Journal of Accounting and Public Policy 27(2008) 1-18.
  • 4Ashbaugh-Skaife, H., Collins, D., Kinney, W., 2007. The discovery and reporting of internal-control deficiencies prior to SOX-mandated audits[J]. Journal of Accounting and Economics 44(1/2), 166-192.
  • 5Altamuro, J., Beatty, A., 2006. Do internal control reforms improve earnings quality?[C]. Working Paper. September.
  • 6Doyle, J., Ge, W., McVay, S., 2007., Determinants of weaknessesin internal control over financial reporting and the implications for earnings quality[J]. Journal of Accounting and Economics 44(1/2), 193-223.
  • 7Hogan, C., Wilkins, M., 2006. Evidence on the Audit Risk Model: Do Auditors Increase Audit Effort in the Presence of Internal Control Weaknesses? [C]. Working paper, Southern Methodist University.
  • 8Ittner C. D. David F. Larcker &Taylor Randall. 2003. Performance implications of strategic performance measuremerit in financial services firms[J]. Accounting, Organization and Society, 28:715-741.
  • 9Lopez, T.J., Vandervelde, S.D., Wu, Y., 2006. The auditor's internal control opinions: An experimental investigation of relevance[C]. Working Paper, April 2006.
  • 10Public Company Accounting Oversight Board(PCAOB), 2004."An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements" [S]. Auditing Standard No. 2, March 2004.

共引文献147

同被引文献9

引证文献1

二级引证文献2

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部