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内部控制是衡量现代企业管理的重要标志,通过实践得出的结论是:得控则强、失控则弱、无控则乱。在安然公司等一系列的企业丑闻爆发后,关于内部控制的研究和立法行动深受国际社会的重视和关注。目前,国内外对企业内部控制的研究仅限于单个的法人企业,而不适合于企业集团,尤其不适合于企业集团对子公司的控制。探索一条企业集团的内部控制的有效途径是必要的。
Internal control is a measure of modern business management an important symbol of the conclusion reached through practice: control is strong, out of control is weak, no control is chaos. After Enron and a series of corporate scandals broke out, the research and legislative actions on internal control have drawn great attention and attention from the international community. At present, the research on the internal control of enterprises at home and abroad is limited to a single legal person enterprise, not to the enterprise group, especially not suitable for the control of the subsidiary group by the enterprise group. An effective way to explore the internal control of a conglomerate is necessary.