Research on the Internal Control System of the Modern Enterprises

摘要：

Based on analyzing the relationships between the internal control and responsibility accounting, this paper researches the problem how to put the theories and methods of responsibility accounting into the system of internal control in the modern enterprises, and puts forward the constructing a two-tier internal control system. First of all, this paper proposes an internal control that puts the responsibility center as a whole; secondly, it proposes an internal control of a company which is facing the daily operational activities and facing external enterprises. Through using a series of methods of responsibility accounting to realize the objectives of keeping away the enterprise risks, reducing frauds and improving the efficiency of the production, and so on, is the core of this system.

关键词： Flow Internal control Responsibility accounting Responsibility center Supervision

作者: Rui-hua Wang Yan-bing Sun Bi-xue Zhang

作者单位: School of Economic and Management, Daqing Petroleum Institute, Heilongjing, China Daqing Petroleum Institute, Heilongjing, China

会议类型: 国际会议

会议名称: The Ninth Wuhan International Conference on E-Business(第九届武汉电子商务国际会议)

会议地点: 武汉

会议语种:英文

页码: 2314-2320

在线出版日期: 2010-05-29（万方平台首次上网日期，不代表论文的发表时间）