| 论企业内部控制规范体系的建立及实施机制 |
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| 引用本文： | 符学梅.论企业内部控制规范体系的建立及实施机制[J].湖南有色金属,2014(1):75-78. |
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| 作者姓名： | 符学梅 |
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| 作者单位： | 湖南有色金属研究院,湖南长沙,410100 |
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| 摘 要： | 伴随着《企业内部控制基本规范配套指引》的颁布实施,越来越多的企业开始重视企业内部控制的建设。文章从建立和强化企业内部控制规范体系的必要性入手,对如何建立内部控制规范体系和实施机制进行了探析。
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| 关 键 词： | 内部控制规范体系 必要性 实施机制 |
The Establishment and Implement Ways on the Systems of Enterprises＆#39; Internal Control Standards |
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| FU Xue-mei.The Establishment and Implement Ways on the Systems of Enterprises＆#39; Internal Control Standards[J].Hunan Nonferrous Metals,2014(1):75-78. |
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| Authors: | FU Xue-mei |
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| Affiliation: | FU Xue-mei ( Hunan Research Institute of Nonferrous Metals, Changsha 410i00, China) |
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| Abstract: | With the issuance of the matching directs on the enterprises with internal control basic standards, more and more enterprises begin to pay attention to the construction of enterprise internal control. This article discusses the ne- cessities of the establishment on the enterprises＇ internal control basic standards, and gives some opinions on how to establish its system and the implementation mechanism. |
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| Keywords: | the systems of enterprises＇ inernal control standards necessity implementation mechanism |
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