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浅议中小企业内部控制的构建与完善

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摘要 我国中小企业在促进经济发展、扩大就业、保持社会稳定发挥着重要作用,但部分中小企业由于治理结构不规范、信息化程度较低、内部审计职能不健全、防范风险管理重视程度不够,内部控制的运行与管理还存在很大差距。因此,应从中小企业内部控制存在的问题入手,分析其形成的原因,提出完善内部控制的措施。
作者 林少群
出处 《长江大学学报(社会科学版)》 2012年第2期47-49,共3页 Journal of Yangtze University(Social Sciences Edition)
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  • 1财政部、证监会、审计署、银监会、保监会.企业内部控制基本规范,2008-6-28.
  • 2SEC. 2003. Final Rule: Management's Reports on Internal Control over Financial Statements and Certification of Disclosure in Exchange Act Periodic Reports
  • 3CICA. 2007. Section 5925 - An audit of internal control over financial reporting that is integrated with an audit of financial statements
  • 4U. S. A. 1976. Foreign Corruption Practice Act (FCPA)
  • 5SEC. 1988. No. 34 -25925 Report of Management's Responsibilities
  • 6SEC. 2003. Final Rule: Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
  • 7PCAOB. 2004. Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements
  • 8PCAOB. 2007. Auditing Standard No. 5 - An Audit of Internal Control Over Financial Reporting that is Integrated with An Audit of Finaneial Statements

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