CAJ | 학술논문

本文阐述了核电企业建立内部控制体系的必要性，介绍了企业内部控制的基本概念，分析了核电管理体系与内部控制要求的差异，论证了体系融合的必要性及可行性，并设计了体系融合方案，为核电企业内部控制体系的建设提供借鉴和参考。
본문천술료핵전기업건립내부공제체계적필요성，개소료기업내부공제적기본개념，분석료핵전관리체계여내부공제요구적차이，론증료체계융합적필요성급가행성，병설계료체계융합방안，위핵전기업내부공제체계적건설제공차감화삼고。
This paper describes the necessity of nuclear power plant to establish internal control systems,and introduces the basic concepts of internal control, and analyzes the differences between nuclear power plant management system and internal control system.The article demonstrates the necessity and feasibility of system integration, and designed a system integration program,which provides the reference for the construction of internal control system of nuclear power plant.