企业推行内部控制的思考与实践

Thinking and Practice of Internal Control Implemented by Enterprises

介绍了企业实施内部控制的要求、目标和责任主体,以及企业开展内部控制工作的主要步骤,分析了企业推行内部控制体系建设的几个关键问题,介绍了陕西省电力公司内部控制建设工作开展的实践。

This paper introduces the requirement,goal and obligor for implementing internal control by enterprises,shows the main procedure to implement internal control,analyzes several key problems of constructing internal control system,and introduces implementation conditions of internal control construction in Shaanxi electric power company.