地勘单位如何建立有效的内部控制制度

How to Establish an Effective Internal Control System in Geological Exploration Unit

阐述了地勘单位在市场经济环境下,单位内部控制制度不健全的主要表现;提出了实施外部环境改善,加强内部审计,强化单位负责人法律意识,提高会计人员内部控制水平,以人为本的管理思想、建立有效的激励机制与风险防范控制等加强地勘单位内控制度建设的思路;以及如何把握授权的度,如何提高被控对象的受控度,如何提升规范控制程度等目前地勘单位实施有效内部控制的实践操作,以达到其最佳的控制效果。

The author set forth main exhibitions of unsound internal control system of a geological unit under the market economic environment.Set forth thoughts on external environment improving,internal auditing strengthening,unit leader legal consciousness reinforcement,to increase internal control extent by the accounting personnel,management thoughts of take personnel as the foundation,effective activation mechanism and risk prevention control to strengthen the internal control system establishment in geological exploration units.Discussed how to hold the extent of authorization,controlled object extent,controlling extent of criteria in geological units effective internal control practice,to achieve optimal control effectiveness.