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案例分析题一W集团公司是深交所上市的大型企业集团,是国内生产电子产品的巨头。按照财政部等五部委联合发布的《企业内部控制基本规范》及其配套指引的要求,W集团拟建立并实施集团公司的内部控制制度,在建立集团内部控制时,集团召开了董事会会议,会议摘要如下:(1)内部环境。内部环境是企业建立与实施内部控制的基础。会议认为应该建立规范的公司治理结构和议事规则,明确董事会、监事会和经理层在决策、
Case Study Question W Group Corporation is a listed Shenzhen Stock Exchange large enterprise group, is the domestic production of electronic products giant. In accordance with the requirements of “Basic Standards for Enterprise Internal Control” and its supporting guidelines jointly issued by five ministries and commissions such as the Ministry of Finance, W Group intends to establish and implement the internal control system of the group companies. During the establishment of the Group’s internal control, the Group held board meetings and meetings The summary is as follows: (1) the internal environment. The internal environment is the basis for enterprises to establish and implement internal control. The meeting held that a standardized corporate governance structure and rules of procedure should be established to clarify the importance of the board of directors, the board of supervisors and the managers in decision-making,