摘要
文章从企业内部控制的特征、本质和社会经济发展的角度,分析完善内部控制评价标准的必要性,并在此基础上提出了完善内部控制评价标准的建议:遵循通用的五要素原则,注意完整性、合理性和有效性。
From the perspectives of the characteristics and nature of enterprise interior control and the development of social economy,the necessity of improving appraisal criteria for interior control is analyzed,and then suggestions on the improvement are put forward,i.e.abiding by the general five elements with focus on the integrity,rationality and effectiveness.In addition,the concrete implementation system of appraisal criteria for interior control is presented in detail.
出处
《南通航运职业技术学院学报》
2010年第1期19-21,共3页
Journal of Nantong Vocational & Technical Shipping College
关键词
内部控制
评价标准
思考
Interior control
Appraisal criteria
Reflection
