国有大中型水利企业内部控制的问题、成因及对策  

Problems,causes and countermeasures of internal control of state-owned large and medium-sized water resources enterprises

作　　者：黄江涛[1] 

机构地区：[1]中南财经政法大学工商管理学院,湖北武汉430060

出　　处：《水利经济》2006年第5期47-51,共5页Journal of Economics of Water Resources

基　　金：湖北省会计学会立项资金资助项目(HBKJ2004-06)

摘　　要：通过对国有大中型水利企业的实证研究,指出目前国有大中型水利企业内部控制存在的主要问题,分析问题存在的原因,并提出标本兼治,以本为主;建立一套完整、科学和强制性的内部控制标准体系;加大培育中介市场,造就合格的注册会计师队伍等完善企业内部控制的建议。Through the demonstration of state-owned large and medium-sized water resources enterprises,the main problems in their internal control are indicated.The causes are analyzed.Some suggestions are presented: to solve the problems based on the relationship between surface and root,with the root being the fundamental respect;to establish a complete set of scientific and obligatory internal control system;to improve agency market and to train qualified certified accountants.

关 键 词：国有大中型水利企业 内部控制 政策性负担 

分 类 号：F276.1[经济管理—企业管理]