A Study on the Growth of Private Enterprise Internal Control

摘要：

The private enterprise has made great contribution to the fast development of China economy.From the founding period to the growing period, the private enterprise of China is facing a series of questions. For the corporations, the aim of the internal control is to ensure effective and efficient management reasonably;for enterprises external contract parties concerned, the target of the internal control should includes ensuring the reliability of financial report and in accordance with relevant laws and regulations. The character of the organization must be considered when we mention the internal control and process design. Those characters include the scale of the organization, the pattern of the management, the model of the regulator etc. And design the environmental control, risk assessment, information systems and communication, activities to control and the supervision of control to provide reasonable guarantee for the goals of the enterprise.

关键词： Internal control Process Design

作者: XU Zhenli

作者单位: Aceounting Department.Shandong Institute of Business and Technology,P.R.China,264005

会议类型: 国际会议

会议名称: 2010 International Conference on Technology Innovation and Industry Development(2010年技术创新与产业发展国际研讨会)

会议地点: 烟台

会议语种:英文

页码: 620-627

在线出版日期: 2010-09-17（万方平台首次上网日期，不代表论文的发表时间）