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内部控制有效性是指能够对公司经营效率、财务报告可靠性、对国家法律法规等方面提供保障的内部控制制度。本文从契约的角度分析广西上市公司内部控制有效性的影响因素,并提出提高内部控制有效性的解决措施。
The effectiveness of internal control refers to the internal control system that can guarantee the operation efficiency of a company, the reliability of financial reports, and the laws and regulations of the state. This article analyzes the influencing factors of the effectiveness of internal control of listed companies in Guangxi from the perspective of contract and puts forward the solutions to improve the effectiveness of internal control.