文章摘要
内部控制的商业伦理嵌入与法律效力提升
On the Embedding Business Ethics in Internal Control and Promotion of Legal Effect
  
DOI:
中文关键词: 内部控制  商业伦理嵌入  法律效力提升
英文关键词: internal control  embedding business ethics  promotion of legal effect
基金项目:
作者单位
刘章胜 永州职业技术学院 审计处,湖南 永州 425100 
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中文摘要:
      由于内部控制对商业伦理的忽视和内部控制规范的法律效力备受质疑,导致内部控制的现状与其本质要求很不相称。因此,嵌入商业伦理已成为内部控制不可或缺的背景支持,同时,还应提升内部控制相关法律法规的法律效力,以确保内部控制的有效性。
英文摘要:
      The neglect of internal control over business ethics and the query of the internal control standard legal effect leads to that the current situation of internal control requirements is not compatible with its essence. Therefore, embedding business ethics has become indispensable to support the background of internal control, at the same time to ensure the effectiveness of internal control, we should improve internal control relevant laws and regulations of the legal effect.
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