adrian law 中文意思是什麼
adrian law
解釋
阿德里安定律-
The effective internal control is the essential component of company ' s high - efficient management. sir adrian cadbury even affirmed, “ the failures of the companies were all caused by failures of the internal control. ” the accounting law which has been implemented in july of 2000 regulates every company should establish and improve supervising system of internal accounting, and put forward the concrete requirement. this is the first law of our country to reflect requirement of internal control. after that, the ministry of finance released successively ten regulations of internal accounting control, which have greatly promoted the development of the internal control in the company. at present, the majority of the enterprises have already established the internal control system according to the requirement of relevant laws and regulations
然而，內部控制並不是靜態的，而是一個動態循環的過程（設計? ?執行? ?評價? ?改進） ，其中內部控制評價是內部控制運行過程中非常關鍵的一環。越來越多的研究者開始關注內部控制評價，並對其進行研究，但這些研究基本集中於內部控制評價在審計監督領域中的應用，很少從企業經營管理需要的角度來研究內部控制評價。而內部控製作為現代企業高效管理的必要組成部分，關系著企業的生死存亡，因此，探討內部控制評價在經營管理領域中的應用具有極為重要的現實意義。
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