| 国有大中型水利企业内部控制问题研究 |
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| 引用本文： | 黄江涛. 国有大中型水利企业内部控制问题研究[J]. 中国水利, 2005, 0(16): 18-21 |
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| 作者姓名： | 黄江涛 |
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| 作者单位： | 水利部长江水利委员会 |
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| 基金项目： | 湖北省会计学会资助项目 |
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| 摘 要： | 内部控制对于企业具有举足轻重的作用,通过完善内部控制促进企业财务信息的真实完整,保全企业资产,保证企业遵守法律法规,进而促进企业提高效益和效率.通过对国有大中型水利企业的实证研究,指出目前国有大中型水利企业内部控制存在的主要问题以及问题存在的原因,并提出了完善企业内部控制制度建设的政策建议.
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| 关 键 词： | 国有大中型水利企业 内部控制 政策性负担 |
| 收稿时间： | 2005-08-05 |
| 修稿时间： | 2005-08-05 |
Internal control of large and medium size state-owned enterprises |
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| Huang Jiangtao. Internal control of large and medium size state-owned enterprises[J]. China Water Resources, 2005, 0(16): 18-21 |
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| Authors: | Huang Jiangtao |
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| Affiliation: | Huang Jiangtao |
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| Abstract: | Internal control is very important for enterprises. Strengthening internal control can advance finance information perfectly, ensure assets and make enterprises comply with regulations, which could improve benefit and efficiency. On the basis of evaluating large or medium size state-owned enterprises, problems and cause of the problems area examined for internal control of large and medium size state-owned enterprises and policy recommendations is made to improve internal control of enterprises. |
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| Keywords: | state-owned large and medium enterprises internal control policy-oriented burden |
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