【摘要】 本文首先讨论了企业内部控制研究及实务存在的问题 ,然后 ,根据可控性原理 ,分析企业在制定内部控制制度时应注意的问题更多还原

【Abstract】 Based on a theoretical introduction to controllability in internal control system, this article analyzes the relationship between internal control objectives, controller, controlling means and controllability. In the light of controllability theory, it has discussed the demerits of Internal Accounting Control Norms--Basic Norms (Proposed Version) issued by the Finance Ministry of the People’s Republic of China.更多还原