论文部分内容阅读
2011年的一天,一辆检察院的警车呼啸而来将中石油吉化北京销售公司(以下简称控股公司)控股的廊坊开发区中石油吉化化工有限公司(以下简称吉化化工)的财务负责人张某带走。这个消息在公司上下引起了不小的震动,这是继公司董事长因挪用公款罪、受贿罪被检方指控,公司又一高管因贪污罪被检方指控。公司两名高管先后因经济犯罪入狱,特别是作为财务负责人的张某因贪污罪受到党纪国法的惩处,该公司涉及会计岗位的内部控制出现了哪些问题?应该采取哪些
One day in 2011, a police car at a procuratorate roared and sent Zhang Jing, head of the finance department of CNPC Jilin Chemical Co., Ltd. (hereinafter referred to as Jilin Chemical) to Langfang Development Zone controlled by PetroChina Jilin Chemical Beijing Sales Company (hereinafter referred to as Holding Company) take away. The news caused no small shake up and down the company, which was followed by the chairman of the board due to embezzlement and bribery prosecutors accused the company another senior prosecutors for corruption charges. Two executives of the company successively jailed for economic crimes, especially Zhang, who is the chief financial officer, was punished by party discipline and state law for embezzlement crimes. What problems did the company face in the internal control of accounting positions and what should be taken?