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《Accounting Research》 2001-02
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Tentative on the Construction of Internal Control Framework

Yan Dawu&Yang Youhong  
The development of internal control tells us: providing reliable financial information is runs through the development of internal control, and accounting control is the kernel of internal control. With the implementation of corporate governance system, the purpose of internal control diversifies. The relation between internal control framework and corporate governance system is the internal management and monitoring system and system environment. The roll of internal control in corporate system arrangement is internal management and supervision. In the construction of internal control, we should use the work along both lines and step by step strategy. The keys of constructing internal control framework are follows: amplifying management organizations, dividing duties and rights, regarding the board of directors as a key unit responsible for internal control framework, stetting up internal auditing organization and defining its functions correctly, strengthening budget management, and establishing detailed moral and behavior standards.
【CateGory Index】: F233
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