摘要
企业内部控制无处不在,无论持续经营企业还是破产清算企业都是如此。本文以我国企业破产清算过程中暴露出的内控问题为背景,以新破产法和企业内部控制基本规范为依托,探讨了构建破产清算企业内部控制制度的必要性,总结了我国企业破产清算中所出现的问题,提出了基于广义和狭义角度的我国破产清算企业内控架构,分析了破产清算企业内部控制的主要难点及其对策。
The internal control exists everywhere only in going on corporate but also in bankruptcy liquidation one.Background on the problems of internal control exposed in bankruptcy liquidation in our country and depending on the new bankruptcy law and the fundamental standards of corporate internal control,this article discusses the necessary to structure the system of internal control in bankruptcy liquidation corporate,summarizes the questions arising in bankruptcy liquidation,puts forward the internal control frame of bankruptcy liquidation corporate and analyses its main difficult points and countermeasures.
出处
《会计研究》
CSSCI
北大核心
2010年第3期51-57,共7页
Accounting Research
基金
北京市社科规划项目(09BaJG246)
北京市教委重点项目(SZ200910038015)的阶段性成果之一
