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新兴际华集团有限公司(简称新兴际华集团)前身是新兴铸管集团有限公司,由总后原生产部及军需生产系统78户企事业单位整合而成,业务涉及冶金、轻工、机械等多个行业。新兴际华集团实施的是“战略控制+财务控制”的管控模式,财务控制服务于战略控制,对战略控制形成支撑。财务控制的第一道防线设在财务会计机构,第二道防线设在风险审计机构。两道防线之本是“以控制环境为基石,以预算控制为抓手,以资金监控为重点”。一、主要做法(一)改善财务控制环境1.完善法人治理结构,消除内部
Emerging InterContinental Group Co., Ltd. (Emerging InterContinental), formerly known as Xinxing Ductile Iron Pipes Group Co., Ltd., is formed from the integration of 78 enterprises and institutions in the General Reproduction Department and the Quartermaster Production System. Its business covers metallurgy, light industry, machinery, etc. Multiple industries. Emerging China Group is the implementation of “strategic control + financial control ” control mode, financial control services in strategic control, the formation of strategic control support. The first line of defense for financial control is in the financial and accounting institutions, and the second line of defense is in the risk-based audit institutions. The essence of the two lines of defense is to “control the environment as the cornerstone, budget control as the starting point and financial monitoring as the key.” First, the main approach (A) to improve the financial control environment 1. Improve corporate governance structure, eliminating internal