内部控制论文英语文献

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[23] Alchain, A. and H. Demsetz. "The Property Rights Paradigm". Journal of Economic ,(33): 16-27[24] Barzel, Y. "Economic Analysis of Property Rights". Cambridge, Mass.:Cambridge University [25] Coase, R. "The Problem of Social Cost". Journal of Law and Economics. 1960,(3):1-44

The enterprise internal control theory The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is.

Van Creveld, Martin. The Risk and Decline of the State. Cambridge University COSO Principles to Improve Performance, Bizmanualz. International Organization of Supreme Audit Institutions (INTOSAI): Guidelines for internal control standards (1992)