内部控制:优化三平台、提升有效性

企业得控则强,失控则弱,无控则乱,内部控制至关重要,关键是有效地实施。该文根据内部控制的整体架构, 构建了相互联系的三大平台,并以框架图为切入点,论述了优化平台、提升有效性的基本思路。

Internal control is extremely important to an enterprise. Internal control makes an enterprise strong or weak. Based on the whole system of internal control, the article constructs three correlative platforms and discusses the essential viewpoints of optimizing three platforms and improving the validity of internal control.