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dc.contributor.author王清刚zh_CN
dc.contributor.author李瑾zh_CN
dc.date.accessioned2013-11-15T02:39:51Z
dc.date.available2013-11-15T02:39:51Z
dc.date.issued2013-11-15
dc.identifier.citation当代会计评论,2012,5(2):88-101.zh_CN
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/57105
dc.description.abstract内部控制是对影响企业目标实现的各种风险进行分析和控制,从而帮助企业实现目标的过程。内部监督是指对内部控制设计和运行的有效性进行评估的过程。内部监督既是内部控制的构成要素之一,同时又对内部控制的其他要素进行监控,是保障内部控制有效性的关键。有效的内部监督需要以风险导向为核心理念,实施风险导向的内部监督需要在明确风险归属的前提下,将风险评估与内部监督相联系,根据风险评估结果确定监督侧重点;同时,全面系统地识别和分析内部监督流程各环节的主要风险点,针对风险点设置关键控制点,实施相应的风险控制措施。zh_CN
dc.description.abstractInternal control is the process of analyzing and controlling risks that affect an enterprise's ability to achieve its goals. Monitoring internal control is the process of evaluating and ensuring the effectiveness of the designs and operations of internal control. In this aspect, monitoring is the most important component of an internal control system. The core concept of effective monitoring is that monitoring should be risk-oriented. The implementation of risk-oriented monitoring should be built on the premise that risk attribution is clearly established; risk evaluation is linked to monitoring; and the key points of monitoring are determined based on risk evaluation results. In addition, to implement risk-oriented monitoring,an enterprise should systematically identify and analyze the major risk points of the monitoring procedure,set key control points in accordance with key risk points, and take appropriate actions to control risks.zh_CN
dc.language.isozhzh_CN
dc.publisher厦门大学《当代会计评论》编辑部zh_CN
dc.source.urihttp://210.34.5.19/newcar/car_show.asp?ID=109zh_CN
dc.subject内部控制zh_CN
dc.subject监督要素zh_CN
dc.subject风险导向zh_CN
dc.subjectinternal controlzh_CN
dc.subjectmonitoring internal controlzh_CN
dc.subjectrisk-oriented monitoringzh_CN
dc.title实施风险导向的内部控制监督要素应用研究——以BJNY集团为例zh_CN
dc.title.alternativeImplementation of Risk-Oriented Monitoring Internal Control Systems:A Case Study of BJNY Groupzh_CN
dc.typeArticlezh_CN
dc.description.note作者单位:中南财经政法大学会计学院zh_CN


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