摘要
构建和完善企业内部控制,已成为当前理论界和实务界最为关注的话题之一。研究内部控制,对于改善我国企业内部控制现状,保证会计信息的质量,保证投资者的合法权益以及资本市场的有效运行有着非常重要的意义。
The establishment and improvement of inner management in enterprises has been become one of the most notable topics in the current theroy circle and industry citle.Analysises on the inner management has a great significance to improve the current situation of the inner management of enterprise in our country,to ensure the quality the accounting information and to garantee the legal rights of investors and the effective operation of capital maket.
出处
《湖北民族学院学报（哲学社会科学版）》
2003年第3期101-104,共4页
Journal of Hubei Minzu University：Philosophy and Social Sciences
关键词
内部控制
内部控制制度
inner management
inner management system
