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内部控制日益受到业界的关注,我国也逐步构建规范的企业内部控制体系框架,从2008年的《企业内部控制规范》的发布,到2010年五部委联合发布的《企业内部控制配套指引》,我国企业内部控制体系初步构建,体现了风险防范和舞弊控制的中心目标和控制与评价标准的主体,是风险导向型企业内部控制的集中体现。本文旨在分析风险导向型企业内部控制的必然性和重要性,结合燃气集团的实际,提出在新的经济形势下加强企业风险导向型内部控制的措施,积极应对各种风险,有效提高企业管理水平。
The internal control is getting more and more attention from the industry. Our country is also gradually constructing a standard framework of internal control system. From the release of the “Standard for Enterprise Internal Control” in 2008 to the “Guide for Supporting Enterprise Internal Control” jointly issued by five ministries and commissions in 2010, The initial establishment of the internal control system of the enterprise reflects the central objective of risk prevention and fraud control as well as the main body of control and evaluation standards, and is the concentrated embodiment of the internal control of risk-oriented enterprises. The purpose of this paper is to analyze the necessity and importance of internal control in risk-oriented enterprises. Based on the actuality of gas companies, the paper proposes measures to strengthen risk-oriented internal control in the new economic situation, actively respond to various risks and effectively improve the management level of enterprises .