Enterprise internal control

Author: Song Jianbo
Publisher:
Publish Date: 2004-02-01
Features: This book is divided into three parts: the first part systematically elaborates on the theory of internal control; the second part covers the innovation of the internal control environment in enterprises; and the third part is the application system of internal control for enterprises. This book not only summarizes the origin, development, and internal control concepts of the COSO report and the "Basel Framework," but also systematically summarizes and analyzes the government's recent regulations on internal control. The book provides concepts, content, and cases related to corporate internal control, representing the author's research achievements in internal control over the years and a summary of practical experience in corporate work. The purpose of writing this book is to provide a relatively comprehensive theoretical and practical operational content on internal control for the government, academia, and practitioners, hoping to play a positive role in the theoretical construction of internal control and the practice of corporate internal control in China. This book is divided into three parts: the first part systematically elaborates on the theory of internal control; the second part covers the innovation of the internal control environment in enterprises; and the third part is the application system of internal control for enterprises. This book not only summarizes the origin, development, and internal control concepts of the COSO report and the "Basel Framework," but also systematically summarizes and analyzes the government's recent regulations on internal control. The book introduces the internal control environment into the corporate internal control system and proposes innovative internal control concepts such as multilevel control, chain control, and integrated control. The book selects classic cases from many large companies and analyzes each case in detail to enhance the reference value of the cases.