摘要
伴随着《企业内部控制基本规范配套指引》的颁布实施,越来越多的企业开始重视企业内部控制的建设。文章从建立和强化企业内部控制规范体系的必要性入手,对如何建立内部控制规范体系和实施机制进行了探析。
With the issuance of the matching directs on the enterprises with internal control basic standards, more and more enterprises begin to pay attention to the construction of enterprise internal control. This article discusses the ne- cessities of the establishment on the enterprises＇ internal control basic standards, and gives some opinions on how to establish its system and the implementation mechanism.
出处
《湖南有色金属》
CAS
2014年第1期75-78,共4页
Hunan Nonferrous Metals
关键词
内部控制规范体系
必要性
实施机制
the systems of enterprises＇ inernal control standards
necessity
implementation mechanism
