加强企业内部控制之探讨  

On Strengthening Internal Control of Enterprises

作　　者：张学平[1] 章成蓉[1] 

机构地区：[1]四川大学工商管理学院,四川成都610064

出　　处：《商业研究》2004年第5期137-139,共3页Commercial Research

摘　　要：企业内部控制的具体内容因企业类型、业务规模而有所差异 ,但其基本框架的搭建却是相通的。以工业企业为例 ,加强企业内部控制主要包括组织机构的设置、岗位责任和职务分离、授权批准的控制、业务流程的规范、处理手续的严密等方面。The concrete contents of the internal control of enterprises are different according to the different enterprise models and scales. But the construction of basic framework is common as can be seen in the example of the industrial enterprises.These tasks mainly include the following aspects such as the establishment of organizational structure, post responsibility and duties separate, control of authorizing and approving, standardization of technological process of business,strictness of handling procedures etc.

关 键 词：企业 内部控制制度 组织机构 岗位责任 职务分离控制 业务流程 授权批准控制制度 业务处理记录 信息质量控制 财产安全控制 内部审计 

分 类 号：F270[经济管理—企业管理]