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发表于 2008-8-17 14:48:06
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【摘要】内部控制是现代企业管理的重要内容。然而，从实际经验上来看，企业内部控制是否能够发挥作用并不在于其内控制度条例是否详细或者全面，而是在很大程度上取决于控制环境的好坏。近年来，我国上市公司管理出现了一些内部控制问题,其中尤以控制环境最为薄弱，严重影响了企业经营目标的实现,经营效率的提高以及会计信息质量的保证。因此，要提高企业的经济效益，必须建立健全企业的内部控制体系，尤其应该注意控制环境的建设。本文试通过典型且影响比较大的中航油事件，分析中航油存在的内部控制环境问题，思考控制环境在内控体系中的重要作用，并且为完善内部控制环境提出一点构想。
【Abstract】The internal control is an important aspect of modern business enterprise management.However,whether the system of internal control is effective depends on the control environment, not on the adequacy of internal control.In recent years,some internal control questions appeared in the listed companies of our country,especially in the area of environment control,which has harmful effects to the business efficiency of enterprises and quality of accounting materials.Therefore,We must have a well established system of internal control and focus on the control environment so that the economic benefit can be increased.Beginning with the typical and well-known case of China Aviation Oil (Singapore),this paper studies the existing problems of internal control environmentin the company,discusses the importance of control environment and makes some proposals on the issues of perfecting the internal control environment as well. |
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IP卡
狗仔卡
发表于 2008-8-17 14:41:58
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我不想再后期翻工了萨。。。
感激。。。