公交企业内部控制制度评审初探

Initial Observation for Examination on the Controlling System operated in the Public Communication

城市公共交通企业是为人的位移提供服务的。它具有生产场地的流动性、组织上的分散性和同社会接触的广泛性的特点。对内部控制制度进行审查,评价制度是否严密、确定企业内部信息可依赖的程度,能帮助企业完善管理制度,提高营运质量,保证企业经营目标的实现。

Urban public communication serves the people抯 mobility. It is typical of mobility in operation, decentralization of organization, and wide connection with society. An enterprise administrative system can be improved to increase the serving quality and to reach the operative goals by public communication, as well as defining the extent to which the information commonly in the company can be depended on.