基于内控视角的商用车研发项目管理流程优化浅析

Analysis on the Optimization of Commercial Vehicle R&D Project Management Process Based on the Perspective of Internal Controls

针对目前商用车在研发环节存在的诸多问题,文章从COSO内部控制框架理论出发,结合产品开发周期相关理论,提出了相应的内控优化策略。

In view of the many problems existing in the research and development of commercial vehicles,from the theory of COSO internal control framework,and combined with the relevant theories of the product development cycle,the article proposes corresponding optimization strategy of internal control.