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近年来,在我国的财务理论界和实务界关于内部控制这一话题的讨论较多,并且银监会、证监会、财政部等政府部门,也都将未来财务管理与发展的希望投注到内部控制上。各方通过不断的尝试,试图在我国国内建立起完善的内部控制规则,但是基于控制视角的信托公司内部控制的研究还尚未完善,因此,本文对基于控制视角的信托公司内部控制要素进行分析,分析影响企业内部控制的关键因素,并提出完善改进策略,从而促进基于控制视角的信托公司的控制活动的顺利展开。
In recent years, there have been more discussions on the topic of internal control in China’s financial theory and practice circles, and government departments like China Banking Regulatory Commission, China Securities Regulatory Commission and the Ministry of Finance have also injected their hopes for future financial management and development into internal control . All parties tried to establish perfect rules of internal control in our country through constant attempts, but the research on the internal control of trust companies based on control perspective was not yet perfect. Therefore, this article analyzes the internal control elements of the trust company based on the control perspective, Analyzes the key factors that affect the internal control of the enterprise and puts forward the improvement strategies to promote the smooth development of the control activities of trust companies based on the control perspective.