摘要
企业内部控制体系设计的起点是选择控制目标,从业务流程入手,以风险的识别、评估和应对为主线,重整流程,施以信息化应用,推动配套的制度重整、组织架构重整和管理模式重整,设计内部控制评价作为制度保障,并用S公司的案例论证了"风险管理为主线,流程管事、制度管人"的设计路径的可行性和合理性。同时,在内部控制设计中,还应注意领导重视、会计部门地位高低和企业文化建设等问题。
The starting point for the design of the internal control system is to select control objectives. The enterprises could start from business processes, take identification, assessment and response of risks as the main line, reform processes, implement the application of information and promote restructuring of supporting system, organizational structure and management mode. Meanwhile, the enterprises could design internal control evaluation as system safeguard, and demonstrate the feasibility and rationality of design path which ＂taking risk management as main line, process manages matters and system manages person＂ based on the case of S enterprise. The enterprises should also pay attention to the issues in terms of leadership care, the status of accounting department and cultural construction.
出处
《商业经济》
2014年第10期24-27,76,共5页
Business & Economy
基金
中国商业会计学会课题:企业内部控制的实施与评价研究(KJ201333)
关键词
企业内部控制
控制体系
框架设计与实践
enterprise internal control, control system, framework design and practice
