摘要
完善企业内部控制制度,已成为当前理论界和实务界最为关注的课题之一,也是贯彻《会计法》的一项要求。通过对内部控制概念的理解及我国内部控制的现状分析,提出了完善内部控制的关键因素。
Improvement of the internal control system of the enterprise is not only a theoretical issue but a requirement by the Accouting Law in China. With an analysis of the concept of internal control system and the present situation in this respect, this paper points out the focal points for the improvement of the internal control system.
出处
《宁波大学学报（人文科学版）》
2002年第2期108-110,共3页
Journal of Ningbo University：Liberal Arts Edition
