Discussion On Systematic Construction of Internal Control in China
On the basis of illustrating the development of internal control, this article analyzed the situation that for a long time the internal control construction in China has been focused on internal accounting control in firms while internal control construction in other entities was very weak. This article put forward that we need to systematically construct internal control in all kinds of entities (firms, government departments and institutions) so as to effectively fulfill social responsibility.
internal control systematic construction social responsibility operation mechanism
Qiguo Huang
School of Economics and Management Chongqing University of Science and Technology Chongqing 401331, China
国际会议
长沙
英文
1300-1303
2010-05-11(万方平台首次上网日期,不代表论文的发表时间)