摘要
为了完善我国市场经济体系,加强企事业单位及行政机关的内部管理,保持经济主体与行政主体的核心竞争力,有必要从多个角度尽快建立健全和完善我国的内部控制规范体系。从规范的适应性考虑,内部控制规范与指引体系应立足于原则性导向,服务于较高层次的目标,拓展其内容,并尽可能的提升其法律地位。
It needs high quality internal control criteria and guidance to greatly improve the operational efficiency of state-owned capital,to accelerate the healthy development of stock markets and regulate Chinese business systems which are on the way of globalization.After analyzing the current internal control criteria,the goals exceeding and content development of internal control are researched in order to answer the question whether internal criteria should be regarded just as business guidance or be embedded into related laws.At last the external control,corporate governance and the effective implication of internal control are studied and personal opinions are put forwarded herein.
出处
《会计研究》
CSSCI
北大核心
2005年第11期56-60,共5页
Accounting Research
