谈企业内控体系的建立和评价  

Discussion on the Establishment and Evaluation of Enterprise Internal Control System

作　　者：余靖[1,2] 

机构地区：[1]安徽大学商学院,安徽合肥230039 [2]安徽交通职业技术学院成教部,安徽合肥230051

出　　处：《淮北职业技术学院学报》2011年第4期26-28,共3页Journal of Huaibei Vocational and Technical College

摘　　要：论述了企业内控建设中现存的主要问题和建立企业内控体系的方法和措施,并提出企业评价内控体系重点关注的问题和对策,指出企业在建立和评价内部控制体系时,应结合其发展阶段,重点运用全面性原则、重要性原则、成本效益原则等,制定出适合企业需要的内控体系。This paper discusses the existing problems of enterprise internal control construction and the measures for establishing enterprise internal control system,puts forward the focused problems and countermeasures,and indicates that overall principle,materiality principle,cost-benefit principle and so on should be applied into establishing and evaluation of enterprise internal control system combining with its development stage so as to develop a suitable internal control system.

关 键 词：企业 内控体系 建设 评价 

分 类 号：F27[经济管理—企业管理]