Internal Control Framework for Small and Medium-sized Enterprises in China Based on the Cost-effective Principle

被引:0
|
作者
Niu Yawen [1 ]
机构
[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China
关键词
Internal control; Small and medium-sized enterprises; Cost-effective principle; 2013 COSO internal control integrated framework;
D O I
暂无
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
The small and medium-sized enterprises in China are presenting development features of high speed and great risks, which announce the urgent demand for the construction of internal control framework based on cost-effective principle. This article aims to provide suggestions for the small and medium-sized enterprises in China according to 2013 COSO internal control integrated framework, taking cost-effective principle as a priority.
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页码:491 / 496
页数:6
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