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内部控制变迁是内部控制随着规则范围扩大和层次加深而不断拓展和深化的过程。现代内部控制的发展源于两方面的动力:外部审计的飞速发展和企业内部管理的压力。研究探讨内部控制变迁过程的得与失,在权衡企业相关者利益的约束下实现所有者或股东权益的最大化,对加强和完善我国内部控制体系具有重要的现实意义。
The change of internal control is the process of continuous expansion and deepening of internal control with the expansion of the rules and the deepening of the hierarchy. The development of modern internal control stems from two aspects: the rapid development of external audit and the pressure of internal management. To study the gains and losses of the process of internal control changes and to maximize the rights and interests of the owners or shareholders under the constraint of the interests of the stakeholders, it is of great practical significance to strengthen and improve our internal control system.