摘要
根据内控制度产生发展的动因,论述新经济条件下企业加强内控制度建设的重要性,针对我国企业内部控制现状及存在问题,提出建构适应新经济条件的企业内部控制的主要对策。
According to causing and developing factors of inner control system, the author considers that it is important to strengthen the establishment of inner control system in new economy. Aiming at the current situation and problems in inner control of our enterprises, the author puts forward some countermeasures to construct inner control for enterprises to adapt new economy.
出处
《集美大学学报（哲学社会科学版）》
2004年第1期48-51,71,共5页
Journal of Jimei University：Philosophy and Social Sciences
关键词
新经济
内部控制
内部会计控制
内部管理控制
new economy
inner control
inner accounting control
inner administration control
