内部控制目标及其实现途径

Internal Control Targets and their attainment

内部控制虽有政府的有力推动 ,理论界的广泛讨论和实业界的大胆实施 ,但在实践中并没有取得预期的效果。因此 ,进一步认识和界定内部控制目标 ,系统研究内部控制目标实现的途径 ,充分重视内部控制运行的威胁因素 。

The present author holds that,even with the backup of the government,and the discussion among critics and the implementation by entrepreneurs,internal control has not produced positive results in actual practice,and,therefore,it is of great import to study and define the targets of internal control,search for means of their attainment,and discern the threatening elements in its operation.