摘要
近年来一些上市公司存在内部控制失效问题 ,其原因在于内部控制制度弱化 ,缺乏制约机制。应切实加强内部控制 ,努力改善经营管理 ,不断提高公司的业绩。
In recent years, some listed companies face the problems of ineffective inner control, the basic reasons for them are as follows: weak inner control system, short of restricting mechanism. We should strengthen inner control, perfect management and continuously improve its performance.
出处
《安徽工业大学学报（社会科学版）》
2004年第2期46-48,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
上市公司
内部控制
失效
成因
对策
listed company
inner control
ineffectiveness
contributing factor
countermeasure
