摘要
研究评价内部控制，从内部控制角度来审视现代企业管理的科学性、合理性，是20世纪审计发展史上一个里程碑式的突破，也是现代审计的重要特征之一。并就有关内部控制的若干理论问题进行了初浅的研究、探讨。
Research and assessment on internal control system, which examines and investi-gates on the science and rationality of modern enterprise management from the point of view of in-ternal control, is an important milestone breakthrough in the audit development history of the 20th century, and also an important feature of modern audit. Some theorctical problems in inter-nal control were discussed primarily.
出处
《系统辩证学学报》
2000年第2期47-50,共4页
Journal of Systemic Dialectics
