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经营性事业单位内部控制研究——基于COSO内部控制框架

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摘要 经营性事业单位是我国社会主义市场经济的重要主体,在推进我国社会建设中占据着不可或缺的地位。这篇文章从经营性事业单位的概念界定出发,通过剖析其内部控制上存在问题的原因来探讨COSO内部控制框架在经营性事业单位的应用策略,究其重要性,最后用事业单位的真实案例做了具体分析。
作者 李彤
出处 《企业研究》 2022年第4期54-56,共3页 Business Research
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