摘要
解决中国的国有企业问题尚需要深入触动微观机制的最本质问题,即企业的内部控制问题。研究内部控制,对于保证会计信息的质量,保证投资者的合法权益并保证资本市场的有效运行有着非常重要的意义。
It needs to touch deeply the most natural problem of the micro- mechanism to solve the problem of state-owned enterprises of China, that is the problem of enterprises' internal control. It has very important significances to research the internal control for ensuring the quality of the accounting information, for insuring the legal right of the investors and for ensuring the effect operation of the capital market.
出处
《湖北财经高等专科学校学报》
2003年第2期55-57,共3页
Journal of Hubei College of Finance and Economics
关键词
内部控制
内容
关系
趋势
internal control
contents
relation
tendency
