| 关于企业内部控制制度建设的思考 |
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| 引用本文： | 杨清华. 关于企业内部控制制度建设的思考[J]. 江汉石油职工大学学报, 2008, 21(3): 57-59 |
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| 作者姓名： | 杨清华 |
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| 作者单位： | 中国石化集团江汉石油管理局职工培训中心,湖北,潜江,433121 |
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| 摘 要： | 建立和完善企业内部控制制度对明确和规范企业各部门、各环节甚至各岗位的职责和行为，对提高管理效率，保护资产的安全完整，保证企业控制目标的实现，都具有十分重要的作用。建立内部控制制度应注意岗位的不相容性、授权的合理性、经济流程的相关性、政策的一致性、制度的灵活性、环境的有效性。
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| 关 键 词： | 企业 内部控制制度 考核与评价 控制目标 |
| 文章编号： | 1009-301X(2008)03-0057-03 |
| 修稿时间： | 2008-03-28 |
Reflections on Establishing Inner Control System in Enterprises |
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| YANG Qing-hua. Reflections on Establishing Inner Control System in Enterprises[J]. Journal of Jianghan Petroleum University of Staff and Workers, 2008, 21(3): 57-59 |
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| Authors: | YANG Qing-hua |
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| Affiliation: | YANG Qing- hua (Training Center for the Workers and Staff of Jianghan Petroleum Administration, SINOPEC Qianjiang Hubei 433121, China) |
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| Abstract: | Establishing and perfecting the inner control system in enterprises play a very important role in ascertaining and standardizing the behaviors and responsibilities of each department,link and even post,increasing the management efficiency to assure property safe and integrated,and assuring the realization of the enterprise control goals.When establishing the system,such aspects should be taken into consideration as incompatible posts,reasonable authority,related economical process,consistent policy,flexible system and effective environment. |
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| Keywords: | Enterprises Establishment Checkup and Evaluation Control Goals |
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