摘要
内部控制作为企业受托者实现其经营管理目标,完成受托责任的一种手段,在企业内部管理监控系统中起着举足轻重的作用。文章探究了阻碍内部控制制度建设和有效实施的原因,提出了推进内部控制制度建设和有效实施的对策。
Internal control,by which the entrusted part of the enterprise takes its responsibilities to fulfill its management target,plays decisive role in the internal enterprise control system.In the thesis,the factors that hinder the establishment and effectiveness of the essential rules and regulations of the internal control system are investigated(discussed),and suggestions are also put forward on the countermeasures to be taken to move forward the successful establishment and effective implementation of the internal enterprise control system.
出处
《太原理工大学学报（社会科学版）》
2006年第S1期26-28,共3页
Journal of Taiyuan University of Technology(Social Science Edition)
关键词
内部控制
股权结构
独立董事
强制审计
内部审计
internal control
stock right structure
independent director
forced audit
internal audit
