中国流通经济
中國流通經濟
중국류통경제
China Business and Market
2009年
8期
51~54
,共null页
内部控制 控制环境 风险评估 信息与沟通：监督评估
內部控製 控製環境 風險評估 信息與溝通：鑑督評估
내부공제 공제배경 풍험평고 신식여구통：감독평고
internal control; control environment; risk evaluation;information and communication; supervision evaluation
内部控制是一个过程，受企业董事会、管理当局和其他员工影响，旨在保证财务报告的可靠性、经营的效果和效率以及对现行法规的遵循，主要由控制环境、风险评估、控制活动、信息与沟通、监督五个要素构成。中国联通围绕经营效果和效率、财务报告真实性、遵从法律法规三个目标，建立了一套渗透所有业务及场所的内部控制制度、管控机制以及控制责任体系，我国企业应结合自身实际，探索建立自己的内部控制制度体系。
內部控製是一箇過程，受企業董事會、管理噹跼和其他員工影響，旨在保證財務報告的可靠性、經營的效果和效率以及對現行法規的遵循，主要由控製環境、風險評估、控製活動、信息與溝通、鑑督五箇要素構成。中國聯通圍繞經營效果和效率、財務報告真實性、遵從法律法規三箇目標，建立瞭一套滲透所有業務及場所的內部控製製度、管控機製以及控製責任體繫，我國企業應結閤自身實際，探索建立自己的內部控製製度體繫。
내부공제시일개과정，수기업동사회、관리당국화기타원공영향，지재보증재무보고적가고성、경영적효과화효솔이급대현행법규적준순，주요유공제배경、풍험평고、공제활동、신식여구통、감독오개요소구성。중국련통위요경영효과화효솔、재무보고진실성、준종법율법규삼개목표，건립료일투삼투소유업무급장소적내부공제제도、관공궤제이급공제책임체계，아국기업응결합자신실제，탐색건립자기적내부공제제도체계。
Internal control is the inevitable choice for the enterprises to promote their management standard, and it is also the objective requirement for the securities regulatory institute to strengthen the supervision on the publicly listed companies. The internal control is a process that will be influenced by the board, managers and employees. The framework of internal control includes environmental control, risk evaluation, activity control, information and communication and supervision. Our Chinese enterprises should take China Unicorn as an example to establish their own internal control system according to their own situation.
