企业内部控制若干问题研究

Of Seveval Issues in Internal Control

我国当前学术界和实务界对内部控制的认识很不统一,比较混乱。借鉴国外内部控制理论,对内部控制进行了多角度、正反两方面的分析和阐述,并在此基础上对内部控制的有关问题作了新的探讨,明确了建立和维持企业内部控制的前提和限制条件。

Considering the in consistency in internal control concept between the academic and industrial civrclues, the paper defines the prerequistes for the establishment and maistamce of internal control in enterises by loaning the theories concerned at home and abroad based on an in- depth analysis and illustration from various angles.