| 企业内控指引的主体框架结构解析 |
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| 引用本文： | 简海平.企业内控指引的主体框架结构解析[J].北京市财贸管理干部学院学报,2010,26(4):42-45. |
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| 作者姓名： | 简海平 |
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| 作者单位： | 北京财贸职业学院,北京100010 |
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| 摘 要： | 对五部要联合发布18项内容指引,不应看作是孤立项目,更不应仅关注与业务流程直接相关的指引。本文针对五个内容指引,对企业内控指引的立体框架结构加以解析。
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| 关 键 词： | 内控指引 组织架构 基本关系 |
The main frame structure analysis of enterprise internal control and guide |
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| Jian Haiping.The main frame structure analysis of enterprise internal control and guide[J].Journal of Beijing Institute of Finance and Commerce Management,2010,26(4):42-45. |
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| Authors: | Jian Haiping |
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| Institution: | Jian Haiping |
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| Abstract: | That five ministries and commissions jointly issued 18 guidelines on internal control should not be seen as an isolated project,more should not only concerned with instructions been directly related to the business process.This paper aimed at the five internal control guidelines for enterprises,and the main frame structures of enterprise internal control and guide have been analyzed. |
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| Keywords: | internal control guidelines organizational structure basic relations |
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