价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
24期
159-160
,共2页
内部控制%内部审计%预防控制%问责机制
內部控製%內部審計%預防控製%問責機製
내부공제%내부심계%예방공제%문책궤제
inner control system%internal audit%prevention control%accountablity
实行内部控制有助于管理层实现其经营方针以及目标，能够有效的保护各项资产的安全和完整，并且能够有效的保证经营信息以及财务会计资料的真实完整。我公司经过二十四年坚持不懈的努力，集团的审计事业取得了长足发展，但是与同行先进单位和集团公司战略发展要求相比还存在较大差距。本文针对集团审计存在的问题，结合内部控制体系的理论，提出相关的解决措施，进一步促进集团内部审计的发展，从而更好的为集团的发展服务。
實行內部控製有助于管理層實現其經營方針以及目標，能夠有效的保護各項資產的安全和完整，併且能夠有效的保證經營信息以及財務會計資料的真實完整。我公司經過二十四年堅持不懈的努力，集糰的審計事業取得瞭長足髮展，但是與同行先進單位和集糰公司戰略髮展要求相比還存在較大差距。本文針對集糰審計存在的問題，結閤內部控製體繫的理論，提齣相關的解決措施，進一步促進集糰內部審計的髮展，從而更好的為集糰的髮展服務。
실행내부공제유조우관리층실현기경영방침이급목표，능구유효적보호각항자산적안전화완정，병차능구유효적보증경영신식이급재무회계자료적진실완정。아공사경과이십사년견지불해적노력，집단적심계사업취득료장족발전，단시여동행선진단위화집단공사전략발전요구상비환존재교대차거。본문침대집단심계존재적문제，결합내부공제체계적이론，제출상관적해결조시，진일보촉진집단내부심계적발전，종이경호적위집단적발전복무。
The implementation of internal control helps management to achieve its business policy and target, can effectively protect the security and integrity of assets, and can effectively ensure the operation information and financial information is true and complete. Our company after twenty-four years of unremittingly efforts, the group's audit industry has made considerable development, but the development strategy and peer advanced unit and group company demand there is still a large gap. According to the group audit problems, combined with the internal control system of the theory, the paper puts forward the related measures to further promote the development of group internal audit, so as to better serve the development of the group.
