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企业内部审计及内部控制与财务风险管理（深圳，9月28-29日）

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发表于 2009-8-25 09:45:00 |只看该作者 |倒序浏览
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold">企业内部审计及内部控制与财务风险管理</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">（深圳，<SPAN lang=EN-US>9</SPAN>月<SPAN lang=EN-US>28-29</SPAN>日） <SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训日期】</SPAN></B><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2009</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">年<SPAN lang=EN-US>9</SPAN>月<SPAN lang=EN-US>28-29</SPAN>日<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训地点】</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">深圳<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训对象】</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">董事会、监事会成员<SPAN lang=EN-US>;</SPAN>负责内部控制和内部审计部门的经理、主管<SPAN lang=EN-US>;</SPAN>总经理、财务副总经理以及其它高级经营管理人员<SPAN lang=EN-US>;</SPAN>财务总监、财务经理、财务主管、税务经理、税务主管、总帐会计、税务会计等具体操作人士。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【课程背景】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">如何确保企业经营的效率和效果？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">如何确保企业财务报告的可靠性？<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">如何保证企业始终遵守法律法规？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">如何保证企业资产的安全？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">如何评估与防范财务风险，保证企业永续经营？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">如何通过内部审计发现企业经营异常并及时采取有效措施？<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">……<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">为了实现上述目标，企业必须建立有效的内部控制体系，有效的内部控制体系已成为企业可持续发展的关键。改革开放以来中国诸多企业的兴衰成败也从某个侧面揭示了内部控制与采取风险管理的必要性，特别是近年来德隆集团、格林柯尔等企业的覆灭，更是凸显其重要性。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【课程大纲】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">企业内部审计篇<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">一、内部审计的基本概念<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部审计的概念<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■概念<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■目的<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■内部审计与外部审计的比较<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部审计的发展阶段<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■控制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■控制结构<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■企业风险<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■企业风险管理流程<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部审计的角色<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■监督者<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■检察员<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■协助者<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■咨询师<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部审计过程<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■理解期望<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■分析经营状况<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■确认程序与风险<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■分析程序与风险<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■汇报与跟踪<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、基本审计方法<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■与管理层讨论<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■实地观察<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■审阅书面资料<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■抽样测试<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">二、内部审计与外部审计共同涉及的几大专业问题<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、审计通知书与审计业务约定书<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、审计计划<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、重要性与审计风险<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内外部审计的评价、协调与专家的使用<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、审计抽样<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">6</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、审计证据<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">7</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、审计工作底稿<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">8</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、审计报告<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">9</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、审计质量控制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">三、内部审计具体准则讲解<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部控制审计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、舞弊的预防检查与报告<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、后续审计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部审计督导<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、结果沟通<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">6</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、遵循性审计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">7</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、分析性复核<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">8</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、风险管理审计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">10</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、人际关系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">11</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部审计的控制自我评估法<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">12</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部审计机构与董事会或最高管理层的关系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">13</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部审计机构的管理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">14</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、经济性审计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">15</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、效果性审计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">16</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、效率性审计<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">四、内部审计实施中需要关注的几个问题<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、符合性测试与实质性测试<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、重要性、审计风险与审计抽样<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、不同类型审计的特殊考虑<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">企业内部控制篇<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">一、内部控制概论<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部控制的概念<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■内部控制的一般概念<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■<SPAN lang=EN-US>COSO</SPAN>报告的定义<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■内部控制的种类<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部控制的属性<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■职责分工<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■实物接触控制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■内部核查<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■充分的书面记录<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■恰当的授权<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部控制的种类<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■按控制性质分<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■按控制内容分<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■按控制地位分<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■按控制功能分<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■按控制时序分<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部控制的设计原则<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■相互牵制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■协调配合<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■岗位匹配<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■成本效益<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■整体结构<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、控制点与控制技巧<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■一般控制点应建立在尽可能接近行动发生之处<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■一般控制技巧<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">总结：内部控制的局限<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">二、内部会计控制规范总揽<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部会计控制规范（试行）<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■基本规范<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■货币资金<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■销售与收款<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■采购与付款<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■工程项目<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■担保<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■对外投资<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部会计控制规范（征求意见稿）<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■成本费用<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■存货<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■预算<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■固定资产<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■筹资<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">三、业务流程重组<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、流程重组的症状<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■市场份额下降<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■交货期延长<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■竞争能力降低<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■生产率降低<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■客户满意度降低<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■环境剧变<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、流程重组的步骤及各步骤的操作要点<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■制定重组策略<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■流程设计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■实施<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■效果评估<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、流程重组各步骤操作要点（最佳管理实践）<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■了解市场和客户<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■制定愿景和战略<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■设计产品和服务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■市场营销<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■生产和配送产品及提供服务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■向客户开票收款及提供服务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■人力资源管理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■财务管理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、业务流程图<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■业务流程涉及的部门<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■工作内容及步骤<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■部门间的相互关系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■业务文件<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■业务流程图操作手册示例<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">四、内部控制实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、常见的舞弊类型<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■虚报冒领<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■阴阳发票<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■无中生有<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■侵吞不报<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■模仿签字<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■假公济私<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■瞒天过海<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■里应外合<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■暗渡陈仓<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■混水摸鱼<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■偷梁换柱<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■张冠李戴<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■监守自盗<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部控制的设计步骤<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■确定控制目标<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■整合控制流程<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■鉴别控制环节<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■确定控制措施<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、内部控制实例详解<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■货币资金内控设计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■销售与收款业务内控设计<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■生产循环内控设计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■采购与付款业务内控设计<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■筹资与投资内控设计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■预算控制制度<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■成本控制规范<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、建立内部控制系统必须考虑的重要因素<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■控制环境<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■内部牵制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■内部审计<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■财务内控<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">企业财务风险及防范篇<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">一、财务风险的一般概念、种类、特征及其成因分析<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、财务风险的一般概念<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■财务风险的概念<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■财务风险与经营风险的区别<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、财务风险的种类<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■筹资风险<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■投资风险<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■资金回收风险<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■收益分配风险。<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、财务风险的特征<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■客观性<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■全面性<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■不确定性<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■激励性<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、企业财务风险成因分析<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■环境影响<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■资产结构与资本结构不合理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■财务决策失误<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■管理人员认知偏差<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">二、财务风险的评估与控制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、财务风险的评估（<SPAN lang=EN-US>Z-SCORE</SPAN>模型）<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 8.9pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: .85"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、财务风险的控制与防范措施<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■分配法<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■回避法<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■转移法<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■降低法<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【讲师介绍】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:PersonName w:st="on" ProductID="章"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">章</SPAN></st1:PersonName><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">老师，中国培训资讯网<SPAN lang=EN-US>(www.e71edu.com)</SPAN>资深讲师。<SPAN lang=EN-US>(</SPAN>中国唯一纵横“财务、人力资源、管理”三大领域的“三栖”实战财务专家<SPAN lang=EN-US>)</SPAN>中国人民大学<SPAN lang=EN-US>MBA</SPAN>，中国注册会计师（<SPAN lang=EN-US>CPA</SPAN>）、注册税务师（<SPAN lang=EN-US>CPT</SPAN>），著名实战派财务管理专家与人力资源管理专家。历任江苏油田江都油脂油品厂财务主管、江苏油田化工公司副总经理、扬州大公会计师事务所首席注册会计师、中美合资上海美通生物科技有限公司首席财务官（<SPAN lang=EN-US>CFO</SPAN>）兼泰州美通药业有限公司财务总监。精通财务管理咨询及税务策划、资本运作、企业内部审计及内部控制与财务风险管理制度设计、项目可行性分析及项目融资、人力资源管理与开发技术等，从管理的角度解读财务，从财务的角度分析管理，能将专业的财税类课程讲解得通俗易懂且趣味横生<SPAN lang=EN-US>,</SPAN>先后为全国数十家企业提供深度咨询服务，为上百家企业提供企业内训服务，成功举办过上百场大型公开课。主讲的《内部审计及内部控制与财务风险管理》、《总经理的财务管理实战高级研修班》、《微利时代打造企业竞争力的管理利器——全面预算管理与全面成本控制实战》、《企业经营战略》、《新企业所得税法解读和应对策略及实施后的合法节税技巧与涉税风险防范》、《税务策划技巧与实务》、《企业中高收入者的薪酬奖金纳税筹划<SPAN lang=EN-US>(</SPAN>避税<SPAN lang=EN-US>)</SPAN>》、《税务风险规避与防范》、《房地产企业土地增值税清算与筹划实务》、《非财务经理的财务管理》、《财务管理沙盘模拟》、《公共关系与商务礼仪》、《企业营销理念与技巧》、《团队建设与管理》、《非人力资源经理的人力资源管理》、《打造强势执行力》等课程深受业内人士好评。接受过<st1:PersonName w:st="on" ProductID="章">章</st1:PersonName>先生培训指导的部分客户有：中国电信、中国石油、中国石化、扬子江动力、宏福集团、亚星客车、奔驰汽车、赛德电气、华山光电、恒诚织布、威克生物、星火锻压、红旗电缆、中机环建、中油天工、正大饲料、广兴达集团、鹰游集团、京江大酒店、万科房产、德美化工、深圳和立泰集团、珠海威丝曼服饰、安徽古井集团、河南航空食品、上海三电、江都市发展与改革委员会、台州市经济与贸易委员会……等上千企业，均受到客户的一致赞扬。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">授课风格：旁征博引，诙谐幽默，深入浅出。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【费用及报名】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、费用：培训费<SPAN lang=EN-US>2500</SPAN>元（含培训费、讲义费）；如需食宿，会务组可统一安排<SPAN lang=EN-US>,</SPAN>费用自理。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、报名咨询：<SPAN lang=EN-US>010-63836477<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>63830994<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>13810210257<SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>鲍老师<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、报名流程：电话登记<SPAN lang=EN-US>--&gt;</SPAN>填写报名表<SPAN lang=EN-US>--&gt;</SPAN>发出培训确认函<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、备注：如课程已过期，请访问我们的网站，查询最新课程<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、详细资料请访问中国培训资讯网：<SPAN lang=EN-US><A href="http://www.e71edu.com/"><FONT color=#0000ff>www.e71edu.com</FONT></A> (</SPAN>每月在全国开设四百多门公开课，欢迎报名学习<SPAN lang=EN-US>)<o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
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