摘要
内部控制是企业经营管理的重要手段,在激烈的市场竞争下,企业需要制定科学、完善的内部控制制度以提高企业的经济管理效益。从上市公司盈余管理角度分析,内部控制的缺陷对其的影响是十分复杂的,论文对内控缺陷和盈余管理概念分别进行了简单介绍,并探讨了内控缺陷对上市公司盈余管理的影响。
Internal control is an important means of operation and management for enterprises, under the fierce market competition,enterprises need to develop a scientific and perfect internal control system to improve the economic and management efficiency of enterprises. From the perspective of earnings management of listed companies, the impact of flaw of internal control is very complex, paper introduces the concepts of interior controlling's defects and earnings management briefly, and discusses the affects of interior controlling's defects on the earnings management of listed companies.
出处
《中小企业管理与科技》
2017年第30期61-62,共2页
Management & Technology of SME
关键词
内控缺陷
上市公司
盈余管理
影响
interior controlling's defects
listed companies
earnings management
impact
