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dc.contributor.advisor傅元略
dc.contributor.author李睿瑶
dc.date.accessioned2016-01-13T03:13:53Z
dc.date.available2016-01-13T03:13:53Z
dc.date.issued2013-07-01 16:35:05.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76140
dc.description.abstract内部控制、内部报告和绩效评价都是现代企业经营管理的重要管理工具。目前学术界对三者的单项研究已十分成熟,但从理论和案例角度对三者关系的研究仍处于起步状态。内部控制、内部报告和绩效评价的融合能增强企业内部控制的有效性、丰富绩效评价的内涵和方法、改善企业经营效率和效果、实现企业价值最大化目标。因此,本文针对内部控制、内部报告和绩效评价进行研究,其研究结果可归结为如下贡献点: (1)介绍了内部控制、内部报告和绩效评价的理论研究背景,基于委托代理理论、过程管理理论和价值管理理论,探讨了内部控制与绩效评价融合的理论基础。 (2)分析了内部控制与绩效评价的融合实践,以价值链管理作为理论指导,以构成价值链...
dc.description.abstractInternal control, performance evaluation and internal reports are important management tools of modern business management. Up to now, in the area of theory research, the results of theory and case study on internal control, performance evaluation and internal reports are respectively quite mature. However, researching and case studies on the integration of internal control, performance evaluation...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36362&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39103
dc.subject内部控制
dc.subject内部报告
dc.subject绩效评价
dc.subjectInternal control
dc.subjectInternal reports
dc.subjectPerformance evaluation
dc.title内部控制、内部报告和绩效评价的研究
dc.title.alternativeResearch on the internal control, internal reports and performance evaluation
dc.typethesis
dc.date.replied2013-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520101151145


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