建立健全企业内部控制制度

Establishing and Perfecting the Internal Control System (ICS) within the Enterprise

阐述了企业建立内部控制制度的必要性及企业内部控制制度的内容,提出了建立企业内部控制制度应注意的问题,并指出建立健全企业内部控制制度要坚持以人为本的原则。

This paper expounds the necessity of problems needing attention in establishing the ICS, establishing the ICS and the contents of the ICS, puts forward some and points out that establishing and perfecting the ICS within the enterprise must persist in the people-based principle.