摘要
随着现代企业制度的逐步建立和完善,内部控制体系及其管理制度在企业管理中已经起着举足轻重的作用,有效的内部控制不仅能使企业的资源合理配置,提高劳动生产率,而且更能防范和发现企业内部和外部的欺诈行为。
With gradually setting up and consummating of modern enterprises system, internal control system and management regulations play an important role in enterprise management. Effective internal control not only makes enterprises allocate resources rationally and raise productivity but enable enterprises to be on alert against cheating behavior more effectively.
出处
《重庆工商大学学报（社会科学版）》
2004年第2期38-39,共2页
Journal of Chongqing Technology and Business University：Social Science Edition
关键词
企业
内部控制
体系
enterprise
internal control
system
