完善企业内部控制评价标准的思考  

On Improving Appraisal Criteria for Enterprise Interior Control

作　　者：韩冬梅[1] 杨峰[1] 

机构地区：[1]南通航运职业技术学院管理信息系,江苏南通226010

出　　处：《南通航运职业技术学院学报》2010年第1期19-21,共3页Journal of Nantong Vocational & Technical Shipping College

摘　　要：文章从企业内部控制的特征、本质和社会经济发展的角度,分析完善内部控制评价标准的必要性,并在此基础上提出了完善内部控制评价标准的建议:遵循通用的五要素原则,注意完整性、合理性和有效性。From the perspectives of the characteristics and nature of enterprise interior control and the development of social economy,the necessity of improving appraisal criteria for interior control is analyzed,and then suggestions on the improvement are put forward,i.e.abiding by the general five elements with focus on the integrity,rationality and effectiveness.In addition,the concrete implementation system of appraisal criteria for interior control is presented in detail.

关 键 词：内部控制 评价标准 思考 

分 类 号：F270[经济管理—企业管理]