关于企业内部控制系统的设计研究(英文版)A Study on Design of Enterprise Internal Control System.docVIP

International Journal of Business and Management June, 2006 company disclosure. This is especially relevant in New Zealand where financial statements of a company must not only comply with accounting standards but also represent a true and fair view. However, the results of this survey show that there is still a widespread belief among accountants that companies must disclose only the legally required minimum information. This disclosure belief among accounting practitioners may imply that, additional disclosures, which may be essential for promoting corporate transparency, are possible only through regulation. References Institute of Chartered Accountants of New Zealand (ICANZ). (2002). Corporate Transparency – Making Markets Work Better. Institute of Chartered Accountants of New Zealand, Wellington. Neuman, W.L. (2000). Social Research Methods: Qualitative and Quantitative Approaches. Boston: Allyn and Bacon. ************************************************************************************** A Study on Design of Enterprise Internal Control System Lichun Wu Department of Planning and Accounting, Zhonghai Petrochemistry Co., Ltd. Dongfang City, Hainan , China Abstract Increased attention has been devoted to enterprise internal control system by academe and business world. The main reasons for this can be divided into two aspects: first, it is a result of compulsion by relating laws and regulations, for example, Accounting Law attaches much importance to the establishment of enterprise internal control system, Internal Accounting Control Criteria and Several Regulations Concerning the Reinforcement of Accounting Control on Money Capital issued by Ministry of Finance as well as the Regulation of Public Information Disclosure for Securities Companies issued by China Securities Regulatory Commission all make hard rules for enterprises to establish and improve their internal control systems; secondly, internal control system