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在煤炭企业集团内部控制评价与审计过程中,《企业内部控制规范2010》具有十分重要的指导意义。但在审计过程中仍需要补充煤炭企业产权制度、政企分开的情况;更应该突出煤炭行业特点和企业自身需求,将企业的资源储备与发展战略、工程项目与安全生产、存货管理与销售业务等重要领域和重大事项纳入评审体系,这“四条八块”便形成了煤炭企业内部控制评审的有机框架与重点。
In the process of internal control evaluation and auditing of coal enterprise group, “Enterprise Internal Control Standard 2010” has very important guiding significance. However, in the process of auditing, it is still necessary to replenish the property rights system and the separation of government and enterprises of the coal enterprises. In addition, the characteristics of the coal industry and the needs of enterprises should be highlighted. The resources reserve and development strategy, project and work safety, inventory management and sales business And other important areas and major issues into the review system, the “four eight” will form an organic framework for internal control of coal enterprises and focus of the review.