CAJ | 학술논문

从内部控制的概念入手，通过对图书馆与内部控制环境、内部控制系统的关系，以及对图书馆实行内部控制后的监督和评价，分析内部控制的基本理论运用在图书馆管理工作的作用，提出进一步优化、健全图书馆内部控制机制。
종내부공제적개념입수，통과대도서관여내부공제배경、내부공제계통적관계，이급대도서관실행내부공제후적감독화평개，분석내부공제적기본이론운용재도서관관리공작적작용，제출진일보우화、건전도서관내부공제궤제。
According to the library and the internal control environment, the relationship between the internal control system, as well as to the supervision and evaluation of library after the implementation of internal con-trol, this article analyses the basic theory of internal control of the role in the management work of library from the concept of internal control and puts forward the proposals for further optimizing and improving of the library's internal control mechanisms.