期刊文献+

顺应发展趋势构建风险导向型内部控制

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摘要 加强企业内部控制和风险管理是化解企业风险的重要措施。本文从内部控制理论的研究入手,针对我国内部控制与风险管理的现状,借鉴中航油事件发生的过程与根源剖析,提出构建风险导向型内部控制的思路。
作者 赵俊英
出处 《中国证券期货》 2010年第3X期43-44,共2页 Securities & Futures of China
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