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明确内部控制目标-识别关键业务-划分企业的业务流程-建立内部控制制度;具体实施时依照内部控制措施-开展生产经营业务-生成财务数据,可以重新分析、研究、思考内部控制和财务报告的关系。
Clear internal control objectives - Identify key business - Divide the business processes of enterprises - Establish internal control system; In accordance with internal control measures during specific implementation - Carry out production and operation business - Generate financial data to re-analyze, research and think about internal control and financial reporting relationship.