期刊文献+

企业内控手册探讨 被引量:1

下载PDF
导出
摘要 内控手册参照内部控制整体框架COSO模型,考虑贯穿于企业经营管理活动中的控制环境、风险评估、控制活动、信息与沟通、监督等内部控制框架等五要素。公司的内部控制体系应该以内控手册为基础,并固化在内控手册中。内控手册能对涉及到的公司主要业务的内部控制流程进行梳理,完善和加强公司的内部控制管理。对内控手册的结构和内容做探讨和描述。
作者 王玉珏
出处 《经济研究导刊》 2014年第25期23-24,共2页 Economic Research Guide
  • 相关文献

参考文献3

  • 1H法约尔著 曹永先译.工业管理与一般管理[M].北京:团结出版社,1999.53.
  • 2Anderson, S, W & Young, S, The impact of contextual andprocess factors on the evaluation of activity2based costingsystems[J]. Accounting Organizations and Society, 1999,24.
  • 3张砚,杨雄胜.内部控制理论研究的回顾与展望[J].审计研究,2007(1):37-42. 被引量:98

二级参考文献39

  • 1Larcker,David F The Perceived Importance of Selected Information Characteristics for Strategic Capital Budgeting Decisions. [J] Accounting Review,Jul81,Vol. 56 Issue 3, p519-538.
  • 2Lorange,Peter; Murphy,Declan. Considerations in implementing strategic control [J]. Journal of Business Strategy,Spring84, Vol. 4 Issue 4.
  • 3Merchant, Kenneth A.; Chee W. Chow; Anne Wu, Kenneth A Mesurement, Evaluation and Reward of Profit Center Manager: A Cross-Culture Field Study [J], Accounting, Organizations & Society,Oct/Nov95,Vol. 20 Issue 7/8.
  • 4Mia, Just-in-time Manufacturing, Management Accounting Systems and Profitability[J], Accounting and Business Research,2002,2, p137-151.
  • 5Nakhaie, Silverrnan 和 Lagrange, Self-Control and Social Control:An Examination of Gender, Ethnicity, Class and Deliquence[J], Canadian Journal of Sociology, 2000,25 ( 1 ), p35-69.
  • 6Nilsson,Fredrik;Olve,Nils-Goran Control Systems in Multibusiness Companies: From Performance Management to Strategic Management [J], European Management Journal,Aug2001,Vol. 19 Issue 4.
  • 7Otley,David T , Budget Use and Managerial Performance.[J],Journal of Accounting Research, Spring78, Vol. 16 Issue 1 ,p122-149.
  • 8Ouchi, W, G and M, A, Maguire, Organization Control: Two Functions, Administration Science Quarterly, 1975, 20:559-569.
  • 9Ouchi,William G.. A Conceptual framework for the design of organizational control mechanisms [J], Management Science,Sep79,Vol. 25 Issue 9.
  • 10Perera,S. ;Harrison,G. ;Poole,M ,Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures:a research note. [J] Accounting,Organizations & Society, Aug97, Vol. 22 Issue 6, p557- 572.

共引文献98

同被引文献2

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