摘要
内部控制有效性是指内部控制制度为其目标实现提供的保证程度。首先从制约企业内部控制有效性自身的影响因素及问题入手,继而探讨了内部控制有效性与企业技术创新之间的关系,并对内部控制有效性与企业技术创新之间的知识共享博弈和资源配置博弈进行了分析,最后提出提升内部控制有效性及推进企业技术创新的对策策略。
The effectiveness of internal control refers to the extent to which the internal control system provides assurance of its objectives. The paper started from the influencing factors and problems of restricting the effectiveness of internal control of enterprises,and then discussed the relationship between the effectiveness of internal control and technological innovation,then analyzed the knowledge sharing game and resource allocation game between internal control effectiveness and enterprise technological innovation,and finally putted forward the strategy to enhance the effectiveness of internal control and promote enterprise technology innovation.
出处
《广东轻工职业技术学院学报》
2017年第3期13-16,31,共5页
Journal of Guangdong Industry Polytechnic
基金
2015年度陕西高等教育教学改革研究重点项目"分岗核算教学模式在财经类专业教学中的应用研究"(15Z48)
关键词
内部控制
有效性
影响因素
技术创新
inner management control
effectiveness
influencing factors
technological innovation
