| 内部控制制度的评审 |
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| 引用本文： | 田绍为. 内部控制制度的评审[J]. 武汉理工大学学报(信息与管理工程版), 2004, 26(3): 148-151,158 |
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| 作者姓名： | 田绍为 |
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| 作者单位： | 武汉开发投资有限公司,湖北,武汉,430015 |
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| 摘 要： | 阐述了内部控制制度的基本概念和方法；研究了对企业内部制定的内部控制制度进行有效性和合理性的评审，并渗透到企业的业务领域中，跟踪调查，杜绝漏洞，纠错防误，加强企业的管理，保证控制的完整性、经济性和时效性，从而建立高效实用的约束激励机制，提高企业的经济效益。
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| 关 键 词： | 内部控制制度 内部审计 风险评估 |
| 文章编号： | 1007-144X(2004)03-0148-04 |
Assessment of an Internal Control System |
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| Abstract: | The basic concepts and methods of an internal control system are introduced, and the effective and rational assessment of the internal control system is researched. It is pointed out that a good assessment should have a close relationship with business, which can insure the integrality, economic benefit and effectiveness of an internal control system. A highly efficient restrained and motivational mechanism should be built for enterprises in order to upgrade enterprise's economic benefits. |
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| Keywords: | internal control system economic benefit financial system |
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