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在企业日常运营进程当中,针对其内部控制工作实施鉴定评价时,合理认定内部控制缺陷可谓是最基础性内容,但重要性不容忽视。纵观现今的内部控制规范,跟内部控制缺陷认定相关的制度十分匮乏,同时,国内外有关于企业内部控制缺陷相关的系统研究相对较少。在此,本文将针对企业内部控制缺陷认定的现状、困境及基本框架重构成本控制进行简要探讨。
In the course of daily operations of an enterprise, when it comes to appraising and appraising its internal control work, it is reasonable to assume that the defects of internal control are the most basic contents, but the importance can not be ignored. Throughout today’s internal control norms, with the lack of internal control system identified deficiencies, at the same time, there are relatively few domestic and foreign systems related to the defects of internal control system. In this paper, this article will be aimed at identifying the status quo of internal control defects, the predicament and the basic framework of restructuring cost control to conduct a brief discussion.