内部控制目标定位的现实思考

A Realistic Reflection on the Location of Internal Control Objectives

该文以内部控制目标定位为核心 ,阐述了内部控制与会计之间的内在联系 ,揭示了内部控制目标的本质特征 ,提出了内部控制是一动态的系统工程 ,其目标应随着外部环境的变化而不断地扩展或重心转移。

Centered on the location of internal control objectives, the paper elaborates the internal relations between internal control and accounting, and reveals the nature of internal control objective. Internal control is a dynamic systematic project, the objectives of which must be constantly developed or modified with the change of the external environment.