摘要
根据财政部"十二五"时期稳步推进内部控制规范体系建设的相关要求,结合COSO的理论框架及煤炭企业生产经营实际情况,提出了基于信息技术的煤炭企业内部控制体系结构框架,并对三大系统进行了详细介绍。该研究对指导我国煤炭企业"十二五"时期内部控制智能化建设具有一定的理论与现实意义。
According to the relevant requirements of pushing forward the standard system of internal control steadily by the Ministry of Finance in the period of the Twelfth Five-Year Plan, combined with the theoretical framework of COSO and the actual situation in the coal enterprises＇ production and operation, the paper proposes the architecture framework of the inner-control system based on the information technology in coal enterprises, and then introduces the three systems in detail. This research has great theoretical and practical significance on the intelligentized construction of inner-control of Chinese coal enterprises in the period of the Twelfth Five-Year Plan.
出处
《煤矿机械》
北大核心
2014年第12期5-7,共3页
Coal Mine Machinery
基金
中央高校基本科研业务费资助项目(2011YG02)
关键词
煤炭企业
内部控制体系
信息技术
coal enterprises
inner-control system
information technology
