摘要
内部控制是企业的重要内容,适逢2006年财政部发布了新的电子商务准则,通过将内部控制和电子商务结合在一起,试图分析内部控制在电子商务环境中出现的问题并提出应对措施。
Internal control is an important issues for all businesses and in 2006, the Ministry of Finance issued the new electronic commerce standard. This paper tries to combine internal control and electronic commerce, analyses problems of internal control in electronic commerce environment and puts forward some advice on how to deal with these problems.
出处
《上海商学院学报》
2008年第4期89-90,共2页
Business Economic Review
关键词
内部控制
电子商务准则
注册会计师
internal control, electronic commerce standards, Certified Public Accountant
