企业集团内部控制研究

本文从内部控制理论的发展历程和构成要素的阐述入手,通过对企业集团内部控制所存在的问题的原因分析,进而提出企业集团内部控制体系完善的几点建议。

Through the expounding of the development and the elements of the internal control theory,the analysis on the reason of the internal control problems which have existed in enterprise group,the paper give some further suggestions on the internal control system improvement.