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dc.contributor.advisor郭晓梅
dc.contributor.author马晓维
dc.date.accessioned2016-02-14T02:54:07Z
dc.date.available2016-02-14T02:54:07Z
dc.date.issued2009-09-14 10:52:16.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/33696
dc.description.abstract内部控制在会计与审计研究中历来倍受关注,随着公司治理成为全球关注的热门话题,作为其运行机制重要组成部分的内部控制问题引起了经济、管理乃至政治、社会等学界的高度重视。但是,人们对内部控制的一些基本问题本来就认识不一,COSO基本框架的提出使内部控制成为企业风险管理系统的核心内容。本文通过系统阐述全面预算管理与内部控制的理论、分析全面预算管理与内控机制在企业运营中的作用,同时以中化集团的成功经验作为实例,阐述如何以全面预算管理作为核心构建企业的内控体系。全面预算管理将指标量化,以预算目标引导企业的生产经营活动并对经营业绩进行考核。它是内部控制活动的框架、是信息传递的平台、是风险评估的依据、评价和检...
dc.description.abstractInternal controls in accounting and auditing research have always been a focus to which research people pay close attention. As corporate governance becomes an increasingly huge concern globally, internal controls-being a key component in corporate governance-have attracted great attention from economic, managerial, political and social area. However, some basic issues in internal controls have al...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=20028&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=22070
dc.subject预算管理
dc.subject内部控制
dc.subjectCOSO报告
dc.subjectComprehensive Budget
dc.subjectInternal Control
dc.subjectCOSO report
dc.title以全面预算管理为核心构建企业内控体系 ——以中化集团管理实践为例
dc.title.alternativeOn Construction of the Internal Control System centered around Comprehensive Budgeting -Based on the Case of SINOCHEM
dc.typethesis
dc.date.replied2008-12-27
dc.description.note学位:工商管理硕士
dc.description.note院系专业:管理学院高级经理教育中心(EMBA项目)_高级管理人员工商管理硕士(EMBA)
dc.description.note学号:X200515166


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