摘要
内部控制制度是现代社会大生产的产物,是应现代管理科学之需而迅速发展起来的。本文结合我国市场经济的实际情况,系统剖析了内控制度建立的必要性,并对如何建立科学而严谨的内控制度进行了阐述。
Internal control system is the product of mass production in modem society. It has been developing under the background of sastifying the need of science. Combined with the actual situation of Chinese market economy, the paper analyzed the necessity of internal control system＇s construction systematically, and elaborated the question that how to construct scientific and precise internal control system.
出处
《吉林工程技术师范学院学报》
2008年第6期43-44,共2页
Journal of Jilin Engineering Normal University
关键词
内部控制
经营风险
监督与检查
权责分明
internal control
business risk
inspection and supervision
well -defined power and responsibility
