摘要
由于我国企业内部控制基础薄弱 ,企业本身对内部控制理解不足 ,同时又缺乏统一的内部控制标准和监督机制 ,企业的内部控制建设可谓举步维艰。笔者的观点是提高认识 ,统一标准 ,强化监督 ,先抓基础建设 ,不断规范 ,进而加强企业内部控制建设。
Because of the weak foundation and their lack of understanding of the interior control of Chinese enterprises, especially the lack of centralized standard and supervision system, it is rather difficult to carry out the construction of the interior control. The main point of this thesis is that, to standardize and strengthen the interior control in Chinese enterprises, we should begin with the fundamental construction, deepen our understanding, unify the standard and strengthen the supervision.
出处
《石家庄经济学院学报》
2002年第3期279-282,共4页
Journal of Shijiazhuang University of Economics
关键词
企业
内部控制
控制标准
质量监督
中国
interior control
standard for control
quality supervision
