内部控制概念及基本性质的探讨

Study of the Concept and Nature of Internal Control

运用系统控制基本理论研究内部控制,提出了内部控制的系统控制观点,并对内部控制系统的性质及其对建立内部控制的作用进行初步探讨。

Internal control is studied using basic principles of cybernetics. The nature of an internal control system is described and the effects to establish internal control are analyzed.