摘要
本论文以电信业收入质量管理为主线,以广东电信为例,阐述了如何运用COSO内控框架的五要素搭建收入质量管理体系框架,并运用收入保障的滴漏概念,针对企业内部流程的薄弱环节,探讨如何挖掘、监控电信业收入风险点。
Taking the quality management of the telecommunications income as the main lines and the taking Guangdong Telecom for example, this thesis describes how to use the five elements of COSO internal control framework for building the income quality management system framework, and uses the hourglass concept of income security to explore how to tap and monitor the revenue risk points of telecommunications industry, aiming at the weak links of the internal processes.
出处
《价值工程》
2011年第18期126-127,共2页
Value Engineering
关键词
电信业
收入质量管理
收入保障
内控框架
telecommunications industry
revenue quality management
income security
internal control framework
