from the management point of view on internal control（从管理的角度对内部控制）.docVIP

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from the management point of view on internal control（从管理的角度对内部控制）.doc

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from the management point of view on internal control（从管理的角度对内部控制）

From the management point of view on internal control [Abstract] The basic theory from the management point of view of internal control, internal control, respectively, define and explain their position in business management, human factors, internal control, internal control and the combination of our culture, combined with corporate governance issues in China , the final quality of the internal controls put forward the premise and foundation conditions. [Keywords] theory of corporate governance, internal control and management attention to corporate culture, American Institute of Chartered Accountants in 1936 people (formerly American Association of Certified Public Accountants issued a lt;lt;certified public accountant review the financial statementsgt;gt; statement, the first use of ‘internal control’ name of the definition of internal controls at this time focused on the internal traction internal traction in the application of the accounting system which is conducive to evaluating the reliability of financial statements in 1972 American Institute of CPAs for the definition of internal control has been improved to internal accounting control and internal management controls to the concept of an integrated presentation of the internal control AICPA issued SAS NO.55 In 1988 the internal control structure used to replace the previous system ‘dichotomy’ is defined, we now define the concept of most scholars, the COSO Internal Control Integrated Framework The U.S. definition of COSO: internal control by the corporate board of directors, managers and other employees of the implementation class, and to ensure the reliability of financial reporting, effectiveness and efficiency of operations and compliance with existing regulations to provide reasonable assurance of the process. I do not wish to discuss a clear definition of internal control, but management theory view of internal control, internal control is only a tool to achieve certain goals or a kin