摘要
内部控制的发展经历了漫长的历史过程,但是现代意义上的发展却是在近代产业革命尤其是在20世纪以后。本文在研究内部控制演进过程的基础上分析了推动其演进发展的因素,最后得出结论:现代经济环境下公司管理和公司治理问题的推动是内部控制迅速发展的主要原因,所以我们必须从公司治理和公司管理的高度和广度来认识和发展我国目前的内部控制制度。
The development of internal control has experienced a long historical course, but the development in the modern sense is after the Industrial Revolution of modern times especially after the 20th century. On the basis of the evolution course of internal control this paper analyses its evolution factors, and concludes that the pushes of corporate management and corporate governance in the modern economic environment are the main reasons. So we must perceive and develop present internal control system of our country in terms of the depth and the breadth of corporate management and corporate governance.
出处
《哈尔滨商业大学学报（社会科学版）》
2004年第1期59-61,共3页
Journal of Harbin University of Commerce:Social Science Edition
