| 从COSO框架浅谈行政事业单位内部控制的构建与完善 |
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| 引用本文： | 王棣华,陈艳红.从COSO框架浅谈行政事业单位内部控制的构建与完善[J].丹东师专学报,2008,10(6):27-31. |
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| 作者姓名： | 王棣华 陈艳红 |
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| 作者单位： | [1]东北财经大学内部控制与风险管理研究中心,辽宁大连116025 [2]东北财经大学会计学院,辽宁大连116025 |
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| 摘 要： | 时下言及内部控制必谈到COSO框架，企业的内部控制已成为学术界探讨的焦点问题，但是行政事业单位的内部控制却一直少有人关注。实际上，行政事业单位的内部控制也需要引起足够的重视。本文将首先探讨行政事业单位内部控制存在的诸多问题，并结合COSO框架进一步探讨行政事业单位内部控制框架的构建与完善。
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| 关 键 词： | 内部控制 COSO框架 控制环境 预算约束 |
Construction and Perfect of Internal Control of Administrative Institutions from COSO Frame |
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| Institution: | WANG Di - hua, CHEN Yan - hong (1. Internal Control and Risk Management Center, Dongbei University of Finance and Economics, Dalian 116025, China; 2. Accounting College, Dongbei University of Finance and Economics, Dalian 116025, China) |
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| Abstract: | COSO frame is a necessary topic when internal control is discussed. The internal control of enterprises has become a hot issue in academic field, but the internal control of administrative institutions has drawn little attention. Some problems in the internal control of administrative institutions are analyzed, and accordingly the construction and perfect of internal control of administrative institutions are discussed from COSO frame. |
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| Keywords: | internal control COSO frame control environment budget restriction |
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