摘要
本文分析了我国国有商业银行内部控制制度的现状 ,并以美国内控理论为借鉴 ,提出了建立、健全我国商业银行内部控制制度的方法和措施。
This article analyses the present condition of internal control system in commercial banks of our country, and puts forward to methods and measures of establishing and completing internal control system in our commercial banks by using the theory of American internal control system for reference.
出处
《审计与经济研究》
北大核心
2001年第3期47-49,共3页
Journal of Audit & Economics
