上海汽车变速器有限公司(下称上汽变速器)是一个有着八十多年悠久历史的国有企业,历经国有企业改革二十多年的艰辛历程。回顾历程,发现当企业组织规模较小时,没有书面的内部控制制度,通过一些约定俗成的运作惯例来规范,这虽然也是内部控制的一种形式,只是其合法性、 Shanghai Automotive Transmission Co., Ltd. (hereinafter referred to as SAIC Transmission) is a state-owned enterprise with a long history of more than 80 years and has undergone a difficult process of over 20 years of state-owned enterprise reform. Review the course and found that when the organization of the enterprise is small, there is no written internal control system, which is regulated through some conventional operating practices. Although it is also a form of internal control, it is only its legitimacy,