摘要
企业内控制度是企业经济活动中一道安全防线 ,健全的内控制度能防止欺诈、舞弊 ,提高企业的管理水平 ,提高其经济效益。文章对企业建立内控制度的意义、目标、内容、监督与管理等方面进行了阐述 ,希望能够为企业建立科学、合理的内控制度提供有益的参考。
The inside control system is a safeguard line to the economic activities of enterprises’.The sound inside control system can prevent cheating,irregularity and it can also improve the management level and economic benefit.This article expounds the sense,aim,content,supervision and management of developing the enterprises’inside control system and hopes to give some suggestions to those enterprises which want to develop the scientific and reasonable inside control system.
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2004年第6期60-61,共2页
Journal of Qiqihar University(Philosophy & Social Science Edition)
关键词
内控制度
监督
企业
inside control system
supervision
enterprise
