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企业建立内部控制体系,要遵循相关基本规范,同时要依据自身特点,具体问题,具体分析。国家2008年颁发的《企业内控控制基本规范》第四条指出:企业建立与实施内部控制,应当遵循全面性、重要性、制衡性、适应性和成本效益5个原则。一
Enterprises to establish an internal control system, to follow the basic norms, at the same time based on their own characteristics, specific issues, specific analysis. Article 4 of the “Basic Norms for Internal Control of Enterprises” issued by the State in 2008 points out: When establishing and implementing internal control, enterprises should follow the five principles of comprehensiveness, importance, checks and balances, adaptability and cost-effectiveness. one