摘要
总结既有研究成果,从横向和纵向两个层面对内部控制边界进行重新审视,将控制主体分为直接利益相关者和非直接利益相关者两类,并以此重新界定企业内部控制广度上的边界;同时指出内部控制的纵向边界应该上升到与公司治理相结合的层面。
The author summarized the existing research,reviewed the boundary of internal control from two aspects of hori-zontal and vertical,divided the control main body into direct and indirect stakeholders,and redefined border on the breadth of enterprise internal control. At the same time,the author points out that the longitudinal boundary of the internal control should be combined with corporate governance level.
出处
《河北经贸大学学报（综合版）》
2014年第3期56-58,共3页
Journal of Hebei University of Economics and Business(Comprehensive Edition)
关键词
内部控制边界
审计
财务部门
企业内部管理控制
内部控制
企业
利益相关者
公司治理
internal control boundary
audit
financial sector
enterprise internal management control
internal control
enterprise
stakeholders
corporate governance
