德州烟草公司内部控制体系构建研究 |
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引用本文: | 庞道喜,李树阁,桑学胜.德州烟草公司内部控制体系构建研究[J].特区经济,2014(4):239-240. |
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作者姓名: | 庞道喜 李树阁 桑学胜 |
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作者单位: | 山东省德州市烟草专卖局(公司),山东德州253000 |
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基金项目: | 德州市烟草专卖局2013年科研项目《德州烟草内部控制评价体系研究》. |
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摘 要: | 德州烟草公司全面推进内部控制评价,建立健全内部控制制度,可以有效保证经营目标的实现,提高员工的工作效率。德州烟草已经积累了一定的内部控制经验,但仍存在许多问题。因此,基于COSO理论,从控制环境、风险评估、控制活动、信息与沟通和内部监督等五个方面构建了内部控制体系。
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关 键 词: | 德州烟草公司 COSO 内部控制体系 |
Dezhou tobacco company inner control system construction research |
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Abstract: | In order to effectively ensure the real- ization of the business goal, and improve staff effi- ciency, Dezhou tobacco enterprise is promoting compre- hensive evaluation of internal control system, and es- tablishing a sound internal control system. Dezhou to- bacco enterprise has accumulated certain experiences in internal control, but there are still many problems. Therefore, based on the COSO theory, the paper con- structs internal control system from five aspects: control environment, risk assessment, control activi- ties, information communication , and internal super- vision. |
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Keywords: | Dezhou tobacco enterprise COSO Internalcontrol system |
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