企业内部控制刍议

内部控制是当前我们国家、乃至整个世界范围内所有组织所关心和致力探讨的课题,本文以企业内部会计控制为研讨基点,探讨了和内部控制相关的一些基础问题。     

浅谈企业内部控制

论述了建立和完善内部控制的含义，重要性，提出了重视内部控制管理与现行管理体制法规的协调统一，健全管理机构，理清管理权限，处理好控点与控面之间的关系，控制与创新要相伴相伴，加强单位负责人的自觉控制意识，对内部控制实施强制性审计等一系列完善内部控制的措施。     

走出内部控制误区 完善内部控制制度

内部控制制度是单位内部的管理控制系统，是现代企业管理的重要手段。企业的内部控制制度应能对企业的经营与管理的各个方面实全方位的控制，不得留有真空。任何部门和个人不得拥有超越内部控制的权力。     

企业货币资金控制管理之我见

通过货币资金内部控制，确保企业货币资金安全、完整。生产经营活动正常有效地运行。     

浅谈加强企业内部控制机制

内部控制是现代企业管理的重要组成部分,渗透于企业经营管理活动的各个方面。目前,企业内部控制中存在监督乏力、认识不足、制度建设不全面以及对企业文化建设重视不够等问题。采取完善市场竞争机制、构筑严密的内控体系、加强企业文化建设等措施,以加强企业内部控制制度建设。     

浅析现代企业内部控制的构建与完善原则

现代企业在生产或经营过程中存在着各种风险,为保护企业资产的安全与完整,促进各项经营活动的有效实施,企业必须制定各种业务操作程序、管理方法与控制措施等内部控制制度,本文通过分析内部控制的发展历程、基本特征来阐述内部控制构建与完善原则,达到有效控制现代企业生产经营风险的目的。     

浅议冶金企业的内部控制制度

分析了企业内控制度失效的表现及原因，阐述了完善企业内控工作的主要途径及其重要性。     

浅议建筑施工企业的内部控制

随着我国经济的纵向深入,我国建筑市场的竞争也日趋激烈.因此做好企业内部会计控制,在企业内部形成一个自我协调和制约检查的机制,决定着建筑施工企业是否能够取得经济效益、是否年能在竞争中获得优势.本文将阐述建筑施工企业会计控制现状,对其存在的问题进行分析并提出内部会计控制的相关策略.     

浅谈加强企业内部控制制度建设

管理是企业永恒的主题.内部控制制度作为社会经济发展到一定阶段的产物,是当代企业管理的重要手段.成功企业的管理表明,完善的企业内部控制是企业能够在激烈的市场竞争中屹立不倒的基石.     

关于加强企业内部控制的探讨

从我国企业内部控制现状入手,分析了健全企业内部控制制度的必要性,提出了加强企业内部控制的途径、方法、措施。     

思想政治工作服务于企业和谐发展之我见

本文结合企业实际论述了思想政治工作如何能更有效使国有企业和谐发展.     

企业人力资源开发应注重优化其内部环境

企业人力资源开发的内部环境，对其开发的广度、深度、成效及成本有着重大影响。内部环境建设和优化，可以从企业文化、发展战略、激励机制、用人机制、管理模式等几个层面和其它所需各种软硬件设施、员工思想文化素质、组织人员的工作经验等因素着手，创造一个有利于人力资源开发和人才脱颖而出的和谐环境。     

Opinion evaluation and affiliation.

"The hypothesis that self-evaluative needs concerning opinions are an important determinant of group formation was tested experimentally. Subjects were presented with a problem and asked to state their opinions. Adequacy of opinion evaluation was varied at four levels along a continuum by telling subjects in different conditions the opinions of various groups of other people. Affiliation tendencies were measured by assessing the level of interest the subjects had in joining discussion groups to talk about the opinion in need of evaluation. Results gave strong support to the hypothesis. Affiliation tendencies varied according to the strength of evaluative needs." From Psyc Abstracts 36:04:4GE78R. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Opinion organization in a heterogeneous population.

The intercorrelations among the responses of 1,029 persons to 25 items from the 1948 Elmira Voting Study questionnaires were analyzed by Thurstone's group centroid method. The analysis was repeated in three segments of the population that were contrasted on the basis of formal education. Two factors or attitudes, together, accounted for 23% of the variance for the 25 items. These were a factor associated with the expression of hostile attitudes toward outgroups and expectations of war and depression; and a factor associated with the identification with a political party or social class. These factors appear most clearly delineated in that segment of the population which has had some college education. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Opinion change as a function of some intrapersonal attributes of the communicatees.

The following hypotheses are proposed: (1) Individuals high in extrapunitiveness are more likely to be influenced by a communication designed to effect an aggressive opinion on action toward a particular group, (2) such a communication is more likely to be effective on those with high aggressive needs, and (3) those high in aggressive needs and in extrapunitiveness are more likely to be influenced by the communication than those low in both. S's initial opinions about juvenile delinquency were assessed; then, after being exposed to the test communications over a period of time, their revised opinions were assessed. The Rosenzweig P-F Study and the TAT were used to determine personality characteristics. The data confirm the hypotheses, particularly for the immediate aspects of the communication. 22 references. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Opinion change as a function of external commitment and amount of discrepancy from the opinion of another.

"The present study was concerned with the effect of prior attribution of opinion to a person on a subsequent attempt to influence his opinion. It was hypothesized that an attribution congruent with the recipient's current opinion results in resistance to influence while an incongruent attribution facilitates opinion change." The results support the hypothesis. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

描述裂纹愈合过程的内变量

在连续介质热力学框架内,以热力学第二定律为出发点,推导出裂纹愈合耗散不等式,确定了描述裂纹愈合过程的热力学内变量H的定义形式.裂纹愈合过程内变量的提出,不仅可以将裂纹愈合过程模型化,而且还可以建立裂纹愈合过程的演化方程和本构方程,为裂纹愈合过程的定量分析提供可能性。