摘要
内部控制是现代企业管理架构的核心内容,是企业持续发展的制度保证.COSO报告提出了企业内部控制的总体框架,是全球企业内部控制理论的深化和实践的最新发展.作者介绍了企业内部控制的内涵、构成要素和整体框架,并对COSO报告进行了全面评述.
The internal control is the core of managing framework of modern enterprises, and also the institutional support for enterprises continuable development. COSO report regarded as the ＂Bible＂ in the domain of internal control represents the highest development in this field. The thesis is devoted to the discussion on the connotation, elements and whole framework of the internal control, and provides my theoretical viewpoint.
出处
《陕西科技大学学报（自然科学版）》
2008年第6期180-184,共5页
Journal of Shaanxi University of Science & Technology
关键词
企业管理
内部控制
COSO报告
enterprises management
internal control
COSO report
