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企业应当通过内部控制整合,建立基于企业价值最大化目标的系统化的内部控制体系。所谓系统化的内部控制体系,不是互不相关的制度文本的堆砌,而是指将企业价值最大化目标落实到不同的业务内部控制中去,各项业务内部控制必须相辅相成,互相支持,不同业务的内部控制只是同一逻辑起点在不同业务中的具体反映;而同一逻辑起点通过各业务内部控制建立起完整的系统。本文就企业内部控制整合框架设计问题抛砖引玉,提出一种思路,供大家参考。
Enterprises should integrate through internal control to establish a systematic internal control system based on the goal of maximizing the value of the enterprise. The so-called systematic internal control system is not a pile of institutional texts that are not related to each other. Rather, it refers to implementing the goal of maximizing the corporate value to different internal control of the business. The internal controls of each business must be mutually supportive, support each other and different businesses Internal control is only a concrete reflection of the same logical starting point in different businesses; and the same logical starting point establishes a complete system through the internal control of each business. This article starts with the design of the internal control integration framework of enterprise, proposes a kind of train of thought for your reference.