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随着全球经济一体化发展,无论是国外还是国内资本市场发生的财务造假案,都会产生蝴蝶效应,影响国内外投资者的信心和企业发展。为杜绝此类情况的发生,确保公司的运作合法合规,建立适应企业发展的内部控制体系显得尤为重要。本文根据本公司实施五要素管理的实际经验,对央企开展内部控制五要素管理的必要性进行分析,阐述了央企财务公司开展内部控制五要素管理的途径。
With the development of global economic integration, the butterfly effect will be produced both in the case of financial fraud in foreign and domestic capital markets, affecting the confidence and enterprise development of domestic and foreign investors. In order to put an end to such situations, it is particularly important to ensure that the operation of the Company is lawful and compliant and to establish an internal control system that is suitable for the development of the enterprise. Based on the practical experience of the five elements management of the Company, this paper analyzes the necessity of carrying out the five elements management of internal control by the central enterprises and elaborates the ways for the central enterprises to carry out the five elements management of internal control.