建立和完善内部控制的思考  

Some Views on Establishing and Improving Internal Control System in China

作　　者：朱荣恩[1] 

机构地区：[1]上海财经大学会计学院,200433

出　　处：《会计研究》2001年第1期24-31,共8页Accounting Research

摘　　要：加强内部控制是贯彻《会计法》的一项要求。论文提出内部控制的发展与政府的推动密不可分 ;在我国 ,应注重内部控制理论和方法的研究 ,并重视内部控制的实务指导 ,运用业务循环法来设计企业内部控制。同时要重视内部控制管理与现行体制、法规的协调统一 ;重视对单位负责人进行内部控制的宣传。Time comes of reinforcing the internal control as a provision of the Accounting Law in China. Since the government has played a critical role in promoting the development of internal control, theoretical research and practical guide of the internal control should be also on great concern according to the current situation. This paper argues the business cycles approach is used by enterprises in designing their internal controls, meanwhile the supervision of internal control by the government should be unified and coordinated together with the propagation among the persons in charge of units. As stipulated in the newly revised Accounting Law, all of the units should establish and amplify the internal supervisions, including segregation of functions in accounting work, decisionmaking and implement procedures of the important activities, investigations of assets and the regular internal auditing. In the nature of the above stipulations, it means to strengthen the internal control of the units as well. For still a long way to reach that goal aiming by the Accounting Law, the author shows some of his views on establishing and improving internal control system in China.

关 键 词：内部控制要素 内部控制设计 业务循环法 企业 会计 审计 

分 类 号：F233[经济管理—会计学]