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公路事业单位如何在新颁布的《企业内部控制规范——基本规范》的框架下有效实施本单位的内部控制,是一个值得认真思考的问题。本文主要从制定适合行业发展要求的内控目标、根据行业特点制定内控措施、建立完善的监督检查机制等三个方面,阐述了公路事业单位如何有效实施内部控制。
How to effectively implement the internal control of the unit within the framework of the newly promulgated “Standard for Enterprise Internal Control - Basic Specifications” is a question worthy of serious consideration. This article mainly elaborates how to effectively implement the internal control of highway institutions from three aspects: establishing the internal control objectives that suit the requirements of the development of the industry, formulating internal control measures according to the characteristics of the industry and establishing a sound supervision and inspection mechanism.