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2010年4月,财政部、证监会、审计署、银监会、保监会联合下发的《企业内部控制配套指引》为企业建立、健全内部控制体系提供了标准框架,有利于企业顺利施行。文章结合实际,对企业供应链内部控制进行了实证研究与实践,对于大型企业特别是大型企业集团建立、健全企业供应链内部控制体系具有借鉴意义。
In April 2010, the “Guidelines on Corporate Internal Control” jointly issued by the Ministry of Finance, the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission provided the standard framework for establishing and perfecting the internal control system and was conducive to the smooth implementation of the enterprise. Combining with the actual situation, the article conducts an empirical research and practice on the internal control of the supply chain in the enterprise, which is of great significance to the establishment and improvement of the internal control system of the supply chain in large enterprises, especially large enterprise groups.