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一、企业内部控制环境及影响因素国外在20世纪40年代开始提出控制环境因素应包括:组织计划、预算程序和预算控制、责任的确定和授权、员工雇用计划、财务人员培训计划以及保证员工保持较高道德水准的方法。人们逐步认识到控制环境因素对内部控制的重要作用,认为必须将控制环境问题纳入内部控制的研究视野。1992年,美国COSO委员会提出了著名的《企业内部控制——整体框架》报告。该报告提出
I. Internal Control Environment and Influencing Factors The foreign environmental control measures proposed in the 1940s should include organizational planning, budgetary procedures and budget control, determination and authorization of responsibilities, employee employment plans, financial personnel training programs, and employee retention Higher ethical approach. People gradually realized that the control of environmental factors on the important role of internal control, that the control environment must be included in the research perspective of internal control. In 1992, the United States COSO Committee put forward the famous “internal control - the overall framework” report. The report is presented