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| Present Conditions and Counter-measures of Private Pump Enterprises’s Internal Control |
| JI Kang-yi |
| Jiangsu University, Zhenjiang 212013, China |
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Abstract Through the investigation and research on the internal control situationof private pump enterprises,in combination with the analysis of the auditing case ofsuch enterprises, exposes the present conditions of small private pump enterprisesinternal control that the enterprises lack corporate governance managers qualities arenot high,internal accounting control is not imperfect lose efficacy etc. Puts forwardsuggestions on how to improve and enhance private capital pump enterprises’ internalcontrol.
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Received: 08 August 2013
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| [1] 吴水澎,陈汗文,邵学.企业内部控制理论的发展与启示[J].会计研究,2000(5)[2] 李凤鸣.内部控制设计[M].北京:经济管理出版社,1997 |
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