我国企业内部控制执行机制系统构建研究  

A Study of the Construction of Internal Control Enforcement Mechanism System of Chinese Enterprises

作　　者：晓芳[1] 

机构地区：[1]内蒙古财经大学会计学院,内蒙古呼和浩特010070

出　　处：《未来与发展》2012年第9期87-90,共4页Future and Development

摘　　要：完备的内部控制制度体系的建立只是完善企业内部控制的初步目标,必须要有有效的执行机制才能达到预期的效果。结合我国的制度背景,本文在对我国企业内部控制执行机制现状进行分析与评价后,提出了我国现阶段在企业内部控制执行上应采取以强制执行机制为基础和保障,逐步强化自我执行机制的思路,并提出了相应的对策建议。The set-up of perfect internal control system is just an initial target in perfecting enterprise internal control and an effective enforcement mechanism is a necessary factor in achieving the expected target. Under the institutional background of China, the author analyses the current situation of internal control enforcement mechanism in Chinese enterprises, puts forward that at present stage the internal control enforcement mechanism of Chinese enterprises should adopt to administrative enforcement mechanism as foundation and guarantee, follow the thoughts of gradually strengthening self-enforcement mechanism, furthermore, gives out corresponding countermeasures and suggestions.

关 键 词：内部控制 执行机制 自我执行机制 强制执行机制 

分 类 号：F270.7[经济管理—企业管理]