| 公司治理角度下的企业内部控制研究 |
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| 引用本文： | 仲连静,贺雅兰.公司治理角度下的企业内部控制研究[J].河北农业科学,2010,14(6):92-95. |
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| 作者姓名： | 仲连静 贺雅兰 |
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| 作者单位： | 1. 河北一兽药业有限公司,河北,石家庄,050051
2. 中央财经大学,北京,100081 |
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| 摘 要： | 内部控制是衡量现代企业管理水平的重要标志,特别是在全球经济一体化、市场竞争日趋激烈的今天,企业的发展与改革面临着前所未有的挑战。因此,建立1套科学、完善、有效的内部控制体系来规范企业的经营活动,对不断提高企业的营运能力、盈利能力和发展能力具有十分重要的意义。通过对我国企业内部控制现状的分析,剖析了我国企业在公司治理与内部控制领域存在的诸多问题,并以此为企业改革的压力和动力,对从公司治理层面下,如何更好地加强内部控制提出了具体建议。
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| 关 键 词： | 企业 内部控制 公司治理 管理 |
Study on Enterprise Internal Control in View of Corporate Governance |
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| ZHONG Lian-jing,HE Ya-lan.Study on Enterprise Internal Control in View of Corporate Governance[J].Journal of Hebei Agricultural Sciences,2010,14(6):92-95. |
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| Authors: | ZHONG Lian-jing HE Ya-lan |
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| Institution: | 1.Hebei Yishou Pharma Co.,Ltd,Shijiazhuang 050051,China;2.Central University of Finance and Economics,Beijing 100081,China) |
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| Abstract: | Internal control is an important sign to measure the modern enterprise management level.Nowadays,with global economic integration and increasingly drastic market competition,enterprise is facing an unprecedented challenges to further development and reform.It has very important significance for standardizing the enterprise business activities,and continuously improve enterprise operating ability,profit ability and development ability that establishing a set of scientific,perfect and effective internal control.The current situation of enterprise internal control in China is analyzed,and the problems in the fields of corporate governance and internal control are pointed out.Based on the pressure and drive of enterprise reform,some specific suggestions are given to reinforce the internal control with the better use of corporate governance. |
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| Keywords: | Enterprise Internal control Corporate governance Management |
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