Discussion on Systematic Construction of Internal Control in China

Author

Huang, Qiguo

Author_Institution

Sch. of Econ. & Manage., Chongqing Univ. of Sci. & Technol., Chongqing, China

Volume

2

fYear

2010

fDate

11-12 May 2010

Firstpage

130

Lastpage

133

Abstract

On the basis of illustrating the development of internal control, this article analyzed the situation that for a long time the internal control construction in China has been focused on internal accounting control in firms while internal control construction in other entities was very weak. This article put forward that we need to systematically construct internal control in all kinds of entities (firms, government departments and institutions) so as to effectively fulfill social responsibility.

Keywords

accounting; local government; organisational aspects; social sciences; China; internal accounting control; internal control construction; social responsibility; systematic construction; Automatic control; Automation; Communication system control; Content management; Control systems; Government; Helium; Macroeconomics; Monitoring; Risk management; internal control; operation mechanism; social responsibility; systematic construction;

fLanguage

English

Publisher

ieee

Conference_Titel

Intelligent Computation Technology and Automation (ICICTA), 2010 International Conference on

Conference_Location

Changsha

Print_ISBN

978-1-4244-7279-6

Electronic_ISBN

978-1-4244-7280-2

Type

conf

DOI

10.1109/ICICTA.2010.512

Filename

5523137