摘要
阐述了内部控制制度的基本概念和方法;研究了对企业内部制定的内部控制制度进行有效性和合理性的评审,并渗透到企业的业务领域中,跟踪调查,杜绝漏洞,纠错防误,加强企业的管理,保证控制的完整性、经济性和时效性,从而建立高效实用的约束激励机制,提高企业的经济效益。
The basic concepts and methods of an internal control system are introduced, and the effective and rational assessment of the internal control system is researched. It is pointed out that a good assessment should have a close relationship with business, which can insure the integrality, economic benefit and effectiveness of an internal control system. A highly efficient restrained and motivational mechanism should be built for enterprises in order to upgrade enterprise's economic benefits.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2004年第3期148-151,158,共5页
Journal of Wuhan University of Technology：Information & Management Engineering
关键词
内部控制制度
内部审计
风险评估
internal control system
economic benefit
financial system
