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基础管理检查中,首先看内部控制的设计如何,即“有没有”;再看内部控制设计的实施情况,即“做没做”;最后通过对工作目标完成情况进行综合评价,引导员工更加注重内部控制的执行效果,即“好不好”。中交第四公路工程局有限公司(简称四公局)是隶属于中国交通建设股份有限公司(简称中国交建)的综合性大型施工企业。近年来,随着企业的不断发展,建立一套科学健全的内部控制体系,成为企业提高效率、转型升级的关键。
The basic management inspection, the first look at the design of internal control, that is, “there is no”; look at the implementation of internal control design, that is, “do not do”; Finally, through the comprehensive evaluation of the completion of the work objectives, Guide employees to pay more attention to the implementation of internal control effect, that is, “good”. CCCC Fourth Highway Engineering Bureau Co., Ltd. (hereinafter referred to as the Fourth Bureau) is a large-scale construction enterprise affiliated to China Communications Construction Co., Ltd. (CCCC). In recent years, with the constant development of enterprises, setting up a set of scientific and sound internal control system has become the key to improve the efficiency, transform and upgrade the enterprises.