期刊论文

Research on the Construction and Application of the Internal Control Evaluation System in China＇s Enterprises

中文

南华大学学报(社会科学版)

1673-0755

2018

19

4

85-90

10.13967/j.cnki.nhxb.2018.0081

:2016年衡阳市科技计划项目 (2016KS30):衡阳市产学研结合专项资金项目"衡阳市企业内部控制评价体系研究"资助

本校为第一机构

文章结合当前内部控制的相关理论及其发展实践,分析了企业内部控制评价体系实施的过程,从内部控制的五大要素出发对企业内部控制评价指标体系的影响因素和评价体系构建等进行了相关研究,最后根据构建的内部控制评价体系对衡阳市J公司内部控制建设情况进行了评价。

This paper analyzes the process of the implementation of the internal control evaluation system of the company based on the current development theories and development practices of the internal control,and conducts relevant research on the influencing factors of the internal control evaluation index system and the construction of the evaluation system from the five major elements of the internal control. Finally,according to the internal control evaluation body constructed,the assessment of the intern...