如何健全企业集团内部会计控制制度

How to Perfect the Internal Accounting Control System of the Enterprise Group

为健全企业集团内部会计控制制度,必须建立科学合理的会计控制理念,引入“受险价值”控制手段和风险因素的业绩评价指标,实施授权控制和预算控制,完善子公司的指标考核体系,完善内部审计控制。

In order to perfect the internal accounting control system of enterprise group, must establish scientific and rational accounting control concept, introduce the value at risk control means and the performance evaluation indexes for the risk factors, carry out authorized control and budget control, perfect the index evaluation system of the sub-companies, and perfect the internal audit control.