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Research on constraints of internal controls in Chinese enterprises
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作者 ZHONG Wei TANG Hai-xiu 《Journal of Modern Accounting and Auditing》 2010年第11期59-63,共5页
From the practice of Chinese enterprises, the paper discusses three constraint conditions of China's internal controls including the system environmental constraint, cost constraint and organization constraint, and a... From the practice of Chinese enterprises, the paper discusses three constraint conditions of China's internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises' internal controls level. 展开更多
关键词 internal controls system environment cost constraint organization constraint
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