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企业内部控制系统监控与价值分析研究 被引量:1

Analysis of Monitoring and Value of Enterprise's Internal Control System
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摘要 在管理熵评价结果的基础上进一步研究企业内部控制系统的监控与价值分析,通过构建企业内部控制系统监控图,在开展监控和分析的基础上,引入价值工程理论分析如何提升企业内部控制系统的价值,并提出了企业内部控制系统的价值计算公式,最后分析了如何提升企业内部控制系统价值的途径。 This paper researches the evaluation of the enterprise's internal control system based on the theory of the management entropy.It builds the graphics of monitoring the internal control system and introduces value engineering theory in the internal control system evaluation activities,and makes value analysis of internal control of the various elements.It also puts forward the formula and method of improving system value.
出处 《软科学》 CSSCI 北大核心 2011年第4期121-124,共4页 Soft Science
基金 国家自然科学基金项目(50579101)
关键词 内部控制系统 管理熵 监控图 价值分析 internal control system management entropy graphics of control value analysis
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