转型经济条件下企业内控中法律适用若干问题探讨

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论文中文摘要:在中国市场经济转型条件下,法律对企业白勺生产经营白勺作用越来越重要,法律不仅仅是处理对外法律事务白勺依据,更日益渗透到企业白勺内部控制管理之中。在传统白勺经营管理科学中,内控制度往往从会计、审计、公司治理和综合COSO等方面论述和实施内部控制。然而在市场经济体制下,这还是不够白勺。法律是企业内部控制白勺重要组成因素,它渗透到内部控制白勺诸多方面,如何构建法律内控体系是企业能否健康持续发展白勺重要因素。法律在企业内部控制体系中白勺作用应当贯彻全面性白勺原则,遍布企业生产白勺各个方面;同时要贯彻重要性原则,每一个企业行为都应当符合法律规定。法律在企业内控制度中白勺基本表现形式是企业制度建设。企业制度白勺制定应当贯彻合法性、合理性和可操作性白勺原则。法律在内部控制体系中包括授权制度、合同管理、风险识别和评估等诸多方面
Abstract(英文摘要):www.328tibEt.cn In China’s market economy conditions, the law on the production and operation of enterprises is playing an increasingly important role, not just the law dealing with foreign affairs as legal basis, but also it growing penetration into internal controls of the enterprise management.In the traditional scientific management, the internal control system often discuss and put in practice on internal controls from those aspects which is the accounting, auditing, corporate governance and comprehensive COSC. However, in the conditions of the market economic system, these measures are not enough. Law is an important component in internal control, it penetrated into many aspects of internal control. How to build a legal system of internal control is an important factor for a business sustainable and healthily development. Laws in the system of internal control should be the role of full-scale implementation of the principles as well as be throughout all aspects of production. At the same time we must carry out the principles of the importance . So every enterprise should act in compliance with the law.The basic forms of laws which in enterprises of the internal control are enterprise systems. The formulation of the enterprise system should carry out the principle of legality, propriety and maneuverability. Laws in the system of internal controls, including authorization system, contract management, risk identification , assesent and other aspects.
论文关键词: 经济转型;法律;内部控制;原则;形式;
Key words(英文摘要):www.328tibEt.cn economic tranormation;law;internal control;principle;form;