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nei bu kong zhi ying cong gao ceng zuo qi
Pages: 60-62
Year: Issue:  1
Journal: Accounting Learning

Abstract:  深圳发展银行有一张以日晷为-背景的宣传海报,上书"合规应从高层做起",这是巴塞尔委员会合规原则的一个核心理念.企业经营管理合法合规是内部控制的目标之一,实现这一目标需要如此,实现其他内部控制目标也需要如此.换言之,内部控制的建立健全和有效运行应当从企业董事长及董事、总经理及副总经理、监事会主席及监事、其他高级管理人员等企业高层做起.
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