Question

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在现代企业授权经营条件下，要有效解决经营者与所有者之间的利益冲突，平衡经营者的权利与责任，必须进行内部控制。对经营者授权越大，越需要进行内部控制。内部控制作为一个系统，它应是有规律地或重复地执行某一项活动或某几项活动。本文就内部控制系统构成要素的发展进行分析，系统阐述目前的理论观点：三要素观点，五要素观点和八要素观点；以及控制要素内涵的不同。

Answer 1

Want effectively the benefits conflict of the of solve the executive and proprietor under the sistuation that the modern business enterprise authorization conduct, the right and responsibility of the equilibrium executive, have to carry on an internal control.Authorize to the executive more big, need to carry on an internal control more.The internal control is a system, it should be have the regulation ground or carry out a certain activity or some few activities repeatedly.This text inner part control the system constitute main factor of the development carry on analysis, the system elaborates current theories standpoint:Three main factor standpoints, five main factor standpoints with eight main factor standpoints;And the dissimilarity of the control main factor content.

Answer 2

Authorized operating conditions in the modern enterprise, operators and owners to effectively solve the conflict of interests between the balance of rights and responsibilities operators, the need for internal controls. Operators authorized to be, the more the need for internal controls. Internal control as a system, it should be repeated in the implementation of a law or an activity or a few activities. The constituent elements on the development of internal control systems analysis on the current system theory perspective : three elements perspective, the five elements of perspective and eight elements perspective; And the control of the content of different elements.

Answer 3

Want effectively the benefits conflict of the of solve the executive and proprietor under the sistuation that the modern business enterprise authorization conduct, the right and responsibility of the equilibrium executive, have to carry on an internal control.Authorize to the executive more big, need to carry on an internal control more.The internal control is a system, it should be have the regulation ground or carry out a certain activity or some few activities repeatedly.This text inner part control the system constitute main factor of the development carry on analysis, the system elaborates current theories standpoint:Three main factor standpoints, five main factor standpoints with eight main factor standpoints;And the dissimilarity of the control main factor content.