摘要
企业集团内部成员企业之间的关系不同于单体企业内部车间、部门的关系,这决定了企业集团的内部控制有别于单体企业。企业集团仍要遵循内部控制的基本原理,运用基本方法,与单体企业既有相似的地方,又有所差异。
Relationship between group company subsidiaries is different from independent enterprises.This results to the different methods in internal control.But group companies still have to follow the basic principles and methods of internal control.So there are both similarities and differences in internal control.
出处
《江苏经贸职业技术学院学报》
2009年第5期15-17,共3页
Journal of Jiangsu Institute of Commerce
关键词
企业集团
内部控制
单体企业
group company
internal control
independent enterprise
