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根据集团总体战略及子公司不同特性,实施有针对性的控制,可在一定程度上降低内控成本为了实现企业经营目标,企业内部控制制度的建立将保证会计信息更为正确可靠,并配合企业实施完成战略目标任务,而依赖于企业内部采取的自我调整和约束,亦离不开外部第三方评价的作用。为此,上海市国资委将于年底出台关于内控评价体系的5方面指引文件,并将推出涵盖210个关键点控制的内控流程建设,国有企业内控体系建设需要照此规范重新思考予并以升级完
According to the group’s overall strategy and the different characteristics of subsidiaries, the implementation of targeted control, to a certain extent, reduce the cost of internal control In order to achieve business objectives, the establishment of enterprise internal control system will ensure that accounting information is more accurate and reliable, and with the implementation of the enterprise To complete the strategic objectives and tasks, but relies on the internal self-adjustment and constraints, also can not do without the role of external third-party evaluation. To this end, the SASAC will issue 5 guidance documents on the internal control evaluation system by the end of the year and will launch an internal control process covering 210 key points control. The construction of the internal control system for state-owned enterprises needs to be rethought and upgraded in accordance with this code Finish