金融理论与实践
金融理論與實踐
금융이론여실천
Financial Theory and Practice
2007年
6期
35~38
,共null页
内部控制 会计控制 控制环境 风险评估
內部控製 會計控製 控製環境 風險評估
내부공제 회계공제 공제배경 풍험평고
internal control; accounting; control environment; risk assessment
本文首先介绍了内部会计控制与内部控制的关系,接着阐述了内部控制的各发展阶段和特点,并深入分析了人民银行加强内部会计控制所采取的措施,在此基础上,结合内部控制发展的启示,从系统的角度提出了完善人民银行内部会计控制的总体设想和对具体各要素建设的新思考。
本文首先介紹瞭內部會計控製與內部控製的關繫,接著闡述瞭內部控製的各髮展階段和特點,併深入分析瞭人民銀行加彊內部會計控製所採取的措施,在此基礎上,結閤內部控製髮展的啟示,從繫統的角度提齣瞭完善人民銀行內部會計控製的總體設想和對具體各要素建設的新思攷。
본문수선개소료내부회계공제여내부공제적관계,접착천술료내부공제적각발전계단화특점,병심입분석료인민은행가강내부회계공제소채취적조시,재차기출상,결합내부공제발전적계시,종계통적각도제출료완선인민은행내부회계공제적총체설상화대구체각요소건설적신사고。
This paper, first of all, introduces the relationship between internal accounting control and internal control, then explains the development stages of internal control and their features, and afterwards conducts an in-depth analysis on the measures for the PBC strengthening internal accounting control. Based on the discussions and inspired by internal control development, the author proposes a general idea on perfecting internal accounting control for the PBC and some new thoughts on specific factor construction from a systematic view.