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dc.contributor.author陈志斌
dc.date.accessioned2017-11-14T01:05:53Z
dc.date.available2017-11-14T01:05:53Z
dc.date.issued2007-01-15
dc.identifier.citation会计研究,2007,(01):32-39,94
dc.identifier.issn1003-2886
dc.identifier.otherKJYJ200701006
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138390
dc.description.abstract本文在对信息化生态环境下企业内部控制变化趋势进行研究的基础上提出:处于信息化生态环境中的企业应针对经营管理中面临的诸如信息系统规划建设中的治理风险、软件中内控机制漏洞风险、系统运转中的不稳定性风险、操作中的人为风险等许多新的风险,及时引进和建设与此相适应的内部控制体系,借鉴诸如CO-BIT、ITIL、ISO/IEC17799、PRINCE2、eSAC等先进的内控框架构建信息系统环境中的有效内控机制。
dc.description.abstractThis paper studies the trend of changes in corporate internal control in the informationized ecological environment and proposes that a corporation should introduce and build in time an internal control system in consistence with governance risks of information system planning,weakness risks in internal control devices software,unsteadiness risks of system function,and subjective risks in operation,in which the internal control mechanism of information system can learn from the advanced frameworks,such as COBIT,ITIL,ISO/IEC17799,eSAC,etc.
dc.description.sponsorship中国会计学会会计重点科研课题“公司治理与财务问题研究”(项目号:2003KJA025)的阶段性研究成果
dc.language.isozh_CN
dc.subject信息化
dc.subject生态环境
dc.subject内部控制
dc.subject框架
dc.title信息化生态环境下企业内部控制框架研究
dc.title.alternativeApproach to Corporate Internal Control Framework in the Informationized Ecological Environment
dc.typeArticle


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