论文部分内容阅读
美国COSO委员会在1992年发布的《内部控制——整体框架》报告中认为,内部控制环境主要指企业的核心人员以及这些人的个别属性和所处的工作环境,包括个人诚信正直、道德价值观与所具备的完成组织承诺的能力、董事会与稽核委员会、管理阶层的经营理念与营运风格、组织结构、职责划分和人力资源的政策与程序。我国CPA对控制环境的描
In its report “Internal Control - Overall Framework” released by the COSO Committee in 1992, the United States believes that the internal control environment mainly refers to the core personnel of an enterprise as well as the individual attributes and working environment of these individuals, including individual integrity, moral values and Possesses the ability to fulfill organizational commitment, board of directors and audit committee, management philosophy and operating style, organizational structure, division of responsibilities and human resources policies and procedures. The Description of Control Environment in China ’s CPA