本文選題：審計(jì)視角 + 廣義內(nèi)部控制�。� 參考：《會(huì)計(jì)之友(上旬刊)》2009年01期

【摘要】：我國(guó)對(duì)內(nèi)部控制的問(wèn)題日益重視。國(guó)家財(cái)政部2008年制定了《企業(yè)內(nèi)部控制基本規(guī)范》,引起了理論界和實(shí)務(wù)界對(duì)內(nèi)部控制的更加關(guān)注。明確界定內(nèi)部控制相關(guān)概念是進(jìn)行內(nèi)部控制審計(jì)理論研究和實(shí)務(wù)操作的基礎(chǔ),本文在基于審計(jì)視角下對(duì)內(nèi)部控制所涉及各種不同術(shù)語(yǔ)的含義及相關(guān)概念進(jìn)行界定和探討。以期對(duì)我國(guó)制定內(nèi)部控制相關(guān)指引提供支持。
[Abstract]:Our country pays more and more attention to the problem of internal control. In 2008, the Ministry of Finance formulated the basic Standard of Enterprise Internal Control, which has attracted more attention from the theoretical and practical circles. Clearly defining the related concepts of internal control is the basis of theoretical research and practical operation of internal control audit. This paper defines and discusses the meanings and related concepts of various terms involved in internal control from the perspective of audit. With a view to providing support for the establishment of relevant guidelines for internal control in China.
【作者單位】： 內(nèi)蒙古農(nóng)業(yè)大學(xué);內(nèi)蒙古工業(yè)大學(xué);中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;
【基金】：財(cái)政部2008年重點(diǎn)課題(2008KJB02)資助項(xiàng)目的階段性成果
【分類(lèi)號(hào)】：F239.4

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