| 完善高校校办企业内部控制体系的思考 |
| |
| 引用本文： | 龚林红. 完善高校校办企业内部控制体系的思考[J]. 建材高教理论与实践, 2010, 0(5): 57-59,67 |
| |
| 作者姓名： | 龚林红 |
| |
| 作者单位： | 武汉理工大学,湖北武汉430070 |
| |
| 摘 要： | 结合我国高校校办企业内部控制的现状，运用最为广泛的美国COSO内部控制框架，探寻如何完善高校校办企业内部控制体系，实现校办企业发展战略，提高经济效益．防范经营风险．规范各种业务流程，建立一整套责任体系。
|
| 关 键 词： | 内部控制 COSO框架 高校企业 |
Reflection on Improving the Internal Control System for University Enterprises |
| |
| Affiliation: | GONG Lin -- hong (Wuhan University of Technology, Wuhan, Hubei 430070) |
| |
| Abstract: | Considering the present conditions of the internal control systems for university enterprises in China, the most widely used frameworks of COSO in America is applied to explore the ways to improve the internal control system for university enterprises, strategies to develop enterprises and enhance economic efficiency, ways to prevent business risks and regulate business processes so as to establish a whole set ot＂ responsibility system. |
| |
| Keywords: | lnrernal control system the frameworks of COSO university enterprises |
| 本文献已被 维普 等数据库收录！ |
|
