| 摘要: |
| 控制环境是内部控制框架的重要组成部分,它是在基于对内部控制局限充分认识的基础上逐步提出,并随着内部控制实践和研究的深入而不断发展的。控制环境理论研究主要包括控制环境范围、要素、及其在内部控制中的作用,以及内部控制中"人"与"制度"的互动关系等方面的内容。重视控制环境理论研究,对更新内部控制观念、统一内部控制标准以及从控制环境着手强化内部控制建设等,都具有十分重要的现实意义。 |
| 关键词: 内部控制 控制环境 理论研究 人与制度 现实意义 |
| DOI： |
| 分类号: |
| 基金项目: |
|
| Research into inner control environment theory |
|
LUO Bin1 FU Wen-li2
|
| Abstract: |
| Environment control is an important part of inner control framework and is developing with the deepening research and practice on inner control and is put forward based on sufficient understand- ing of inner control limitation.Control environment theory research mainly includes scope,factors, role and interactive relationship between people and institution of environment control.Emphasizing control environment theory re(?)earch is of important significance to renewing inner control ideas,for- matting inner control standard and enhancing inner control construction from environment control. |
| Key words: inner control control environment theoretic research people and institution real significance |
