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建立企业内控制度的经济学基础分析 被引量:13

Economics Basic Analysis on Founding Enterprises' Internal Control System
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摘要 本文从新制度经济学、博弈论、委托代理理论等角度 ,讨论了经济学对建立、健全内控制度的借鉴作用 ,并提出了完善我国的内控制度建设的有关对策。
作者 邓春华
出处 《中南财经政法大学学报》 CSSCI 北大核心 2003年第3期74-77,共4页 Journal of Zhongnan University of Economics and Law
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  • 1APB proposals for reporting on intemal control,Management Accounting, May98, Vol. 76. p6
  • 2Bell,Timothy B. & Carcello,Joseph V.A. 2000.Decision Aid for Assessing the Likdihood of Fraudulent Financial Reporting. Auditing, Spring, Vol. 19, p169,16p
  • 3Hermanson, Heather M.. 2000. An Analysis of the Demand for Reporting on Internal Gantrol. Accunting Horizons, September, Vol. 14, p325,17p
  • 4McMullen,Dorothy A. & Ragahunandan,K. 1996. Interhal control reports and financial reporting proteins. Accounting Horizons, December, Vol. 10,67-75
  • 5Morton B. Solomen & Joe R. Cocper: 1990. Reporting on Internal Control: the SEC's Proposed Rules. Jognal of Accountancy, June, 56-63
  • 6Raghunandan, K. ,and D. V. Rama. 1994. Management reports after COSO. Intemal Auditor August:54-59
  • 7Schuetze, W. P. 1993. Reporting by indepeadent auditorson internal controls. The CPA Journal 63 (October) : 40-43
  • 8Wallace, W. A. 1982. Should GPAs' reports on internal control be required? Survey evidence on the effects of such a requirement. Akron Buainess & Economics Review 13(Spring) :20-23
  • 9Wallace, W. A., and G. T. White. 1994. Reporting on internal. Internal Auditor(August) :40-42
  • 10SAS78: Consideration of Internal Control in a Financial Statement Audit, SSAE2: Reporting on an Entity's Internal Control Structure Over Financial Reporting,SSAE6:Reporung on an Entity's Internal Control Over Financial Reporting

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