浅析如何完善企业内部控制建设  

Discussion on how to improve the construction of enterprise internal control systems

作　　者：许良英 陈庆发[2] 

机构地区：[1]合肥京东方光电科技有限公司,安徽合肥230000 [2]华北科技学院财务处,北京东燕郊101601

出　　处：《华北科技学院学报》2012年第3期96-97,共2页Journal of North China Institute of Science and Technology

摘　　要：随着《企业内部控制基本规范》及《企业内部控制配套指引》的相继出台,上市公司如何进一步加强内部控制体系建设迫在眉睫。本文基于对目前上市公司内部控制制度建设和实施的现状及问题分析,提出了完善上市公司内部控制制度建设的对策建议。With the successive appearance of Basic Norms of Enterprise Internal Control Systems and Supporting Guidelines of Enterprise Internal Control Systems, it is urgent for listed companies to further refine their internal control systems. Based on the analysis of current construction and implementation of internal control systems among listed companies, the article attempts to put forward countermeasures and suggestions on the improvement of internal control systems construction.

关 键 词：企业 内部控制 

分 类 号：F279.23[经济管理—企业管理]