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| 摘要: |
| 内部控制理论经历了创立期、发展期、成熟期.现代企业以成熟期的内部控制理论作为制度建设的理论基础.成熟期的内部控制理论具有多方面的特征,现代企业必须利用这些特征来指导内部控制制度的建设,并完善企业内部控制制度. |
| 关键词: 内部控制 发展阶段 特征 启示 |
| DOI： |
| 分类号:F279.23 |
| 基金项目: |
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| Review of interior control characteristics of modern enterprises |
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ZHANG Guo-kang ZHANG Lu
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| Abstract: |
| Interior control theory undergoes creation phase, development phase and ripe phase and modem enterprises use ripe phase interior coltrol theory as the theoretical basis of system construction. Ripe phase interior control theory has many characteristics and modem enterprises must use these characteristics to guide interior system construction and consummate interior control system. |
| Key words: interior control development phase characteristics enlightenment |
