摘要
内部控制环境是整个内部控制框架的基础。加强和完善企业内部控制,首先应注意控制环境的建设和优化。本文主要从加强企业自身建设、强化外部控制机制和完善内部控制法律规范体系3个方面探讨优化企业内部控制环境的对策。
Interior control environment is the base of the whole system of enterprise controlling. In order to strengthen and perfect interior control, construction and optimization of control environment must be paid attention to firstly. The countermeasures on enterprise optimizing interior control environment were discussed from three facets which contains intensifying structure and culture construction, strengthening exterior control mechanism, and consummating interior control law and criterion systems.
出处
《中国钼业》
2009年第1期49-52,共4页
China Molybdenum Industry
关键词
优化
内部控制环境
对策
optimizing
interior control environment
countermeasures
