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< style="TEXT-ALIGN: center; LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal align=center><B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 16pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">公司如何提高内部控制能力</SPAN></B><B><SPAN style="LINE-HEIGHT: 150%; FONT-SIZE: 16pt" lang=EN-US>ffice ffice" /><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com<img src=" /><o:p></o:p></SPAN></B></P>
5 ^2 Q& t1 D2 e& B! G" l" h< style="LINE-HEIGHT: 150%; TEXT-INDENT: 133.65pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 12.68" class=MsoNormal><B><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></B></P>) e# C, k, C; k# S5 F
< style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体">【<B style="mso-bidi-font-weight: normal">道勤诊断】</B></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">:</SPAN><SPAN style="COLOR: white" lang=EN-US><A href="http://www.acmchn.com/"><SPAN style="COLOR: white"><FONT face="Times New Roman">www.acmchn.com</FONT></SPAN></A><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"> </FONT></SPAN></SPAN></P>
: @' F( k l1 }5 ] o' a) e( r< style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">中国公司市场化程度越来越高,市场竞争也更加激烈。在长期的管理咨询经历中,经历了各个行业和不同规模的公司咨询,道勤咨询认为:虽然各个公司的财务管理基于不同行业商业模式的不同而有差异之外,在以财务控制为基础的内部控制方面都存在类似的问题,道勤咨询总结如下:</SPAN><SPAN style="COLOR: white" lang=EN-US><A href="http://www.acmchn.com/"><SPAN style="COLOR: white"><FONT face="Times New Roman">www.acmchn.com</FONT></SPAN></A><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"> </FONT></SPAN></SPAN></P>
, M! u+ t% @6 }0 B/ w; K< style="LINE-HEIGHT: 150%; TEXT-INDENT: 20.65pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.96; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务管理基础薄弱,财务内部控制弱化</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。现在财务核算或管理软件已经获得了极大的普及,各个层次或功能的财务管理或核算软件能够帮助财务人员很好的提高效率和确保核算数据的正确性和及时性。但目前公司的基础财务管理水平却与管理层对财务数据的要求有一定的差距。比如:财务资料的内部控制标准、职位分离原则的实施、审计、权限管理、决策数据支持、战略管理和业绩管理等方面都存在问题。财务发挥的作用并没有达到期望的效果。这也是很多公司在管理过程中,认为财务并没有很好的监管及控制业务的进行,而是流于形式和只是为了完成必要的程序。更有许多企业流程控制混乱,各个流程设计不清晰;特别在涉及到流动资金管理方面的流程,比如应收帐款、应付帐款、存货管理、现金及银行存款等方面,造成公司在资金管理和流动资金流转速度不能够满足公司对于资金的要求。</SPAN></P>! Q) g+ U, Y% f4 j9 J
< style="LINE-HEIGHT: 150%; TEXT-INDENT: 20.65pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.96; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务管理功能缺乏,明显缺乏良好有效的财务管理工具及内部控制工具和手段。</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在实践管理过程中许多工具和技术并没有获得公司管理人员的执行或是运用,比如预算管理、关键业绩指标、内部控制标准、财务预警机制等。在公司实际管理过程中,财务人员耗费了大量的精力和时间在财务数据收集、整理、核算、编制财务报告方面,并没有在财务数据分类、成本削减、业绩管理、预算控制、战略管理等过程中发挥积极的作用,而是退缩于提供数据和信息支持者的角色。</SPAN><SPAN style="COLOR: white" lang=EN-US><A href="http://www.acmchn.com/"><SPAN style="COLOR: white"><FONT face="Times New Roman">www.acmchn.com</FONT></SPAN></A><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"> </FONT></SPAN></SPAN></P>
5 @& N# }. h8 }. |< style="LINE-HEIGHT: 150%; TEXT-INDENT: 20.65pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.96; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">公司整体缺乏内部控制机制和标准。</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">没有意识到内部控制给公司带来的利益。在很多跨国公司中纷纷建立了规范和齐全的内部控制标准,并将内部控制标准融入到流程设计和流程改进中,大量的进行员工培训和教育,将内部控制标准深入到所有员工的日常工作和行为中,以降低公司的商业风险和规避在商业中出现舞弊和欺诈等非正常商业行为的发生,以维护良好的公司社会形象和维护股东利益。</SPAN></P>
f9 | \' _4 T/ u< style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>
8 e, J1 F; r' k8 J! y5 H; s< style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><B><SPAN style="FONT-FAMILY: 宋体">【</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制定义</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体">】</SPAN><SPAN lang=EN-US><o:p></o:p></SPAN></B></P>
. W& w# a7 b }6 O+ g< style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN lang=EN-US><FONT face="Times New Roman">COSO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">框架对内部控制的定义:它是由公司董事会、管理层和其他员工实施的,为实现经营的效果性和效率性、财务报告的可靠性以及适用法律、法规的遵循性等目标提供合理保证的一个过程。对于我国的企业而言,最具现实意义的是内部控制还包括对内部各业务流程的有效运行采取的适当措施,包括控制环节的设定,权限的分离等。</SPAN></P>
0 q+ l- q) m |" T. @ t* |* w- ]: E# H<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制的另一层含意是指对公司内部运做流程的审视和检测;内部控制具体执行时需要相关的内部控制审计人员对公司各个运行程序进行全面的审视和检测,包括运用必要的审计手段,比如分析性测试、内部控制水平评估、调查、现场查看等,需要完备的审计工作底稿和管理报告,并对公司管理层报告审计过程中发现的问题和提出自己的管理意见。</SPAN></P>
0 B) K- o+ H, u& W- Y, f& ~* ?& Y! j2 w<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="COLOR: white" lang=EN-US><A href="http://www.acmchn.com/"><SPAN style="COLOR: white"><FONT face="Times New Roman">www.acmchn.com</FONT></SPAN></A><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"> </FONT></SPAN></SPAN></P>
# \! Q, ~! a1 ~<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><B><SPAN style="FONT-FAMILY: 宋体">【</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制的利益</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体">】</SPAN><SPAN lang=EN-US><o:p></o:p></SPAN></B></P>/ P/ O) U/ }' ]1 j- g3 a) l
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21.1pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制是流程管理的修正器和运行轨道。</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制的实施需要公司具有比较完善的运营流程和流程操作手册,在实际审计及检测过程中依据公司运营流程和操作手册能够很好的判断实际与期望或事前规定的差异,能够发现流程运营过程中的冗余和不增值部分,并规范它。</SPAN><SPAN style="COLOR: white" lang=EN-US><A href="http://www.acmchn.com/"><SPAN style="COLOR: white"><FONT face="Times New Roman">www.acmchn.com</FONT></SPAN></A><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"> </FONT></SPAN></SPAN></P>6 v6 ]" g, L) [
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21.1pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制是公司内部管理不可缺少的环节。</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制实际上是公司内部管理工作中基础和奠基,公司所有的运营流程和管理流程都需要纳入内部控制标准的范围以内。</SPAN></P>
% }* {! d- e& ^2 U( E5 {. e<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21.1pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制有助于达到主要创意和最佳公司目标。</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在道勤咨询进行内部控制标准设计的过程中,需要关注公司股东及战略目标,除了基础的控制措施以外,对于战略管理等方面内部控制标准能够帮助企业很好的实现战略目标。</SPAN></P>( _9 }% D4 U7 E& S1 [
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21.1pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制有助于保护企业的财产和信息、技术</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。在内部控制中许多原则能够帮助公司维护资产和信息、技术的安全,比如良好的复核验证程序、定期的报告和记录程序、权限管理等方式都能够帮助企业很好的维护资产、信息、技术完整。</SPAN></P>
% l8 l% d+ ?- q8 b" g) `<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21.1pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制有助于确保企业得到可靠和及时的经营报告和财务报告</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。由于内部控制标准在维护财务信息和财务数据的安全和完整方面具有非常良好的技术和手段,也是将内部控制标准作为内部控制最重要的控制部分,因此有理由相信内部控制标准对于公司财务信息的维护和完善是非常有效的。</SPAN></P>
2 `: I) {0 I" i( p% f# T# P<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21.1pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制有助于企业遵循有关的法律、法规、惯例,避免损害公司声誉和地位</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。在内部控制标准中,道勤咨询专门对公司对于外部环境,特别是法律法规,惯例等的维护放置到非常重要的地位。由于内部控制标准失效和执行不好而造成公司在违反法律和商业惯例方面而该给公司造成的损害,包括短期经济利益和长期社会利益方面已经有非常多的沉痛案例。</SPAN></P>
8 x8 h9 {# w" E' _! D' g<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>; {% ?- J. Z5 D. R. k
<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><B><SPAN style="FONT-FAMILY: 宋体">【</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制的体系</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体">】</SPAN></B></P>- W8 h6 J; [+ A8 A! ]0 ~6 l+ L- D
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制评价的具体标准还可以分为两个层次:第一层次是内部控制要素评价标准;第二层次是内部控制作业层级评价标准。借鉴美国</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">COSO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">报告的研究成果,内部控制组成要素包括控制环境、风险评估、控制活动、信息与沟通、监督五个。每一个要素又可以再分为更多的项目,例如控制环境要素涵盖的项目就有操守及价值观、执行能力、董事会、管理哲学及经营型态、组织结构、权责分派体系、人力资源政策及实行等。至于作业层级评价标准主要是控制活动要素的细化,控制活动是确保管理阶层的指令得以实现的政策和程序,旨在帮助公司保证其已针对“使公司目标不能实现的风险”采取了必要的行动。控制活动是针对控制点而制定的,公司一般根据其生产经营活动的特点来设计控制活动。</SPAN></P>
T" ^/ S0 W3 i4 }3 r0 N<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 27pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.57" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">一般设计内部控制标准主要在于作业层次的评价标准。</SPAN></P>, Q$ m" L' j- u/ Q1 W. q$ s
<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN lang=EN-US><?xml:namespace prefix = v ns = "urn:schemas-microsoft-com:vml" /><v:shapetype id=_x0000_t75 coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"></v:path><o:lock v:ext="edit" aspectratio="t"></o:lock></v:shapetype><v:shape style="WIDTH: 415.5pt; HEIGHT: 235.5pt" id=_x0000_i1026 type="#_x0000_t75"><v:imagedata src="file:///C:\DOCUME~1\ADMINI~1\LOCALS~1\Temp\msohtml1\01\clip_image001.png" o:title="公司如何提高内部控制能力附图3"></v:imagedata></v:shape></SPAN></P>
+ d! o& [: u9 a* j) z* u4 O<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 27pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.57" class=MsoNormal><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>
* r) ^9 v2 G; ]( e9 k8 h<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><B><SPAN style="FONT-FAMILY: 宋体">【道勤咨询</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制设计流程</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体">】</SPAN><SPAN lang=EN-US><o:p></o:p></SPAN></B></P>
2 J2 {, R: i7 W6 {: w% X<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">道勤咨询在为企业设计内部控制体系时采用如下的咨询流程:</SPAN><SPAN style="COLOR: white" lang=EN-US><A href="http://www.acmchn.com/"><SPAN style="COLOR: white"><FONT face="Times New Roman">www.acmchn.com</FONT></SPAN></A><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"> </FONT></SPAN></SPAN></P>7 b- ?1 T$ V$ q1 D9 I- P4 U
<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN lang=EN-US><v:shape style="WIDTH: 414.75pt; HEIGHT: 309pt" id=_x0000_i1025 type="#_x0000_t75"><v:imagedata src="file:///C:\DOCUME~1\ADMINI~1\LOCALS~1\Temp\msohtml1\01\clip_image003.png" o:title="公司如何提高内部控制能力附图"><FONT face="Times New Roman"></FONT></v:imagedata></v:shape></SPAN></P>
# o9 I7 U$ p3 q2 y' d8 Z1 j<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US><FONT face="Times New Roman">1</FONT></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、诊断期:</SPAN><SPAN lang=EN-US><o:p></o:p></SPAN></B></P>
" h9 ?4 n1 z7 U' W<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在设计内部控制标准过程中,道勤咨询关注内部控制的环境。在进行内部控制标准设计中,道勤咨询需要关注:</SPAN></P>! @7 L' A) u. b. r6 E# M
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">股东的利益需求;</SPAN></P>- {4 e- D; P7 s) Q6 m. c0 x: Y
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">一般公认会计准则及审计准则;</SPAN></P>0 i* P" O9 c0 i# V5 w
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">国家及地区的法律法规;</SPAN></P>2 S% H. z. Z/ e' U4 Q
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">证券交易委员会具体法律要求及其他要求;</SPAN></P>
( y& Z3 E+ g; D( M<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">客户需求;</SPAN></P>+ N9 G7 i4 K5 N3 R
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">同时,道勤咨询也关注:</SPAN></P>' W1 D d% {+ J( {0 l5 g) F
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务政策、工作程序;</SPAN></P>
1 {% O9 U: |7 g9 j8 o: N<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">审计要求;</SPAN></P>
( s) n* p; w- i; z- ^% q- X3 N<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">员工行为准则等;</SPAN></P>1 T7 i! s0 o E: w' W& J/ {$ K
<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; tab-stops: list 42.55pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US><FONT face="Times New Roman">2</FONT></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、分析期与研讨期:</SPAN></B><SPAN style="COLOR: white" lang=EN-US><A href="http://www.acmchn.com/"><SPAN style="COLOR: white"><FONT face="Times New Roman">www.acmchn.com</FONT></SPAN></A><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"> </FONT></SPAN></SPAN><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US><o:p></o:p></SPAN></B></P>
$ W, y1 W8 S5 g' s- S<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 20.6pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.96; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Arial Narrow'; mso-hansi-font-family: 'Arial Narrow'; mso-bidi-font-size: 10.0pt">在现代公司中对于内部控制的建立必须以系统的观点来看待,内部控制不是单个部门能够独立完成的工作。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow'; mso-bidi-font-size: 10.0pt; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'" lang=EN-US><o:p></o:p></SPAN></P>
' t4 t2 F1 Y! T& r. _2 Y<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">一般的内部控制制度包括:</SPAN></P>
& v4 d% H5 u- Y( f! ?1 G6 n<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">员工行为准则;</SPAN></P>1 o# [% Y3 y: Q7 @2 c
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">内部控制标准培训;</SPAN></P>
- D0 o& o7 {! E' _$ [! ^$ D<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">工作程序准则;</SPAN></P>
# Q! c- R$ ?3 ?& k' F9 D6 g! l<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务准则;</SPAN></P>
! W% ^4 x; q0 T3 K$ z+ s% T: z& J* ~<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">电子资讯安全标准;</SPAN></P>
: I& E; U& \. H, o/ ?<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: -21.25pt; MARGIN: 0cm 0cm 0pt 42.55pt; tab-stops: list 42.55pt; mso-list: l0 level1 lfo1" class=MsoNormal><SPAN style="mso-fareast-font-family: 'Times New Roman'" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">公司的其他标准及政策。</SPAN></P>
% o( [. G+ y" V# o {1 Y) ]& s<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在综合考虑上述因素之后,道勤咨询对企业的各种流程进行分析及重新设计。</SPAN></P>- c- m: r1 r" w' e7 H4 n, P) E
<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0pt 18pt; tab-stops: list 18.0pt; mso-list: l1 level2 lfo2; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="DISPLAY: none; mso-fareast-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-hide: all" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">依据内部控制内容和最佳业务实践,咨询顾问和管理人员共同编制业务流程图和业务流程分析,并标注每个关键控制点,并确认每个控制点的内部控制方法及手段,以及必要的管理报告系统;并将所有的内部控制程序文件和流程图汇总形成完整的内部控制文件。</SPAN><SPAN style="DISPLAY: none; FONT-FAMILY: 宋体; mso-hansi-font-family: 'Arial Unicode MS'; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'; mso-hide: all" lang=EN-US><o:p></o:p></SPAN></P>0 e) B S- @8 i4 Q$ L7 D9 E z5 {
<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0pt 18pt; tab-stops: list 18.0pt; mso-list: l1 level2 lfo2; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="DISPLAY: none; mso-fareast-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-hide: all" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Arial Unicode MS'; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'">依据内部控制标准和最佳业务实践,咨询顾问和公司管理人员共同对流程进行调整,消除流程中不增值部分,缩短流程运行时间,提高效率。在流程设计过程中,需要遵循以下原则:<SPAN style="DISPLAY: none; mso-hide: all" lang=EN-US><o:p></o:p></SPAN></SPAN></P>
# d' ?* r' b u: \0 F) B, \5 o3 L<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 0cm; MARGIN: 0cm 0cm 0pt 18pt; tab-stops: list 18.0pt; mso-list: l1 level2 lfo2; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="DISPLAY: none; mso-fareast-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-hide: all" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Arial Unicode MS'; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'">要从工作的目的出发而不是工作的过程出发定义岗位职责;<SPAN style="DISPLAY: none; mso-hide: all" lang=EN-US><o:p></o:p></SPAN></SPAN></P>
+ l' M8 N& c1 M; H5 ], Z<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 0cm; MARGIN: 0cm 0cm 0pt 18pt; tab-stops: list 18.0pt; mso-list: l1 level2 lfo2; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="DISPLAY: none; mso-fareast-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-hide: all" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Arial Unicode MS'; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'">剔除对内部客户和外部客户都不增值的部分;<SPAN style="DISPLAY: none; mso-hide: all" lang=EN-US><o:p></o:p></SPAN></SPAN></P># U( m0 Y7 j. I0 X
<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 0cm; MARGIN: 0cm 0cm 0pt 18pt; tab-stops: list 18.0pt; mso-list: l1 level2 lfo2; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="DISPLAY: none; mso-fareast-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-hide: all" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Arial Unicode MS'; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'">在流程设计中融入内部控制标准;<SPAN style="DISPLAY: none; mso-hide: all" lang=EN-US><o:p></o:p></SPAN></SPAN></P>
; [8 D- D/ o, p/ h: u% p! ~3 w<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 0cm; MARGIN: 0cm 0cm 0pt 18pt; tab-stops: list 18.0pt; mso-list: l1 level2 lfo2; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="DISPLAY: none; mso-fareast-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-hide: all" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Arial Unicode MS'; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'">建立流程设计过程中的业绩考核体系;<SPAN style="DISPLAY: none; mso-hide: all" lang=EN-US><o:p></o:p></SPAN></SPAN></P>9 k* X+ J6 ^8 j3 |, u' m, z
<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 0cm; MARGIN: 0cm 0cm 0pt 18pt; tab-stops: list 18.0pt; mso-list: l1 level2 lfo2; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="DISPLAY: none; mso-fareast-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-hide: all" lang=EN-US><SPAN style="mso-list: Ignore"><FONT face="Times New Roman">-<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Arial Unicode MS'; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'">成本和效益的配比分析,提高成本效益比;<SPAN style="DISPLAY: none; mso-hide: all" lang=EN-US><o:p></o:p></SPAN></SPAN></P>
1 S" W' J* C8 r, g$ M9 d* o6 Q% K6 o<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; tab-stops: list 42.55pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US><FONT face="Times New Roman">3</FONT></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、导入期</SPAN><SPAN lang=EN-US><o:p></o:p></SPAN></B></P>$ ]# W# v- P" l1 h
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">进入导入期后,按如下流程展开工作:</SPAN></P>+ H) ~# A! _7 ]1 F
<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN lang=EN-US><v:shape style="WIDTH: 414.75pt; HEIGHT: 212.25pt" id=_x0000_i1027 type="#_x0000_t75"><v:imagedata src="file:///C:\DOCUME~1\ADMINI~1\LOCALS~1\Temp\msohtml1\01\clip_image005.png" o:title="公司如何提高内部控制能力附图2"></v:imagedata></v:shape></SPAN></P>2 T" V2 U9 @( X3 z7 o* }- B
<;P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; mso-pagination: widow-orphan" class=MsoNormal align=left><SPAN style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Arial Unicode MS'; mso-font-kerning: 0pt; mso-bidi-font-family: 'Arial Unicode MS'">导入期是非常关键的,决定内部控制体系的执行有效性,需要公司所有部门进行配合。这一阶段的结果将产生内部控制实施细则、权限(分解)列表和控制点责任分解表,作为指导各岗位人员的工作手册。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>$ a4 ~3 `: F7 ^
<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt; tab-stops: list 42.55pt" class=MsoNormal><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US><FONT face="Times New Roman">4</FONT></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、辅导期</SPAN><SPAN lang=EN-US><o:p></o:p></SPAN></B></P>
& x( m7 d# ?# o$ u; h$ }; n1 m; t<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在辅导期,道勤咨询为企业提供内部控制体系实施的辅助指导服务,纠正在执行过程中出现的偏差,并对执行的过程和结果进行评估,以促进该体系全面、有效的实施。</SPAN></P>' v5 I" e! N0 M
<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>
3 m* y" I1 U% X( U) P: t$ X" c% G<;P style="LINE-HEIGHT: 150%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><B><SPAN style="FONT-FAMILY: 宋体">【</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">结语</SPAN></B><B><SPAN style="FONT-FAMILY: 宋体">】</SPAN></B></P>
! ]- K, ?, @. [8 c4 }<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">由于中国公司的外部环境并没有要求公司强化内部控制标准,这种不成熟的市场化运营方式导致公司并不关心内部控制标准对公司能够带来的经济及社会利益,公司认为所谓的走“擦边球”似的路线和模糊控制能够帮助公司获得期望的利益,而没有考虑到由于内部控制失效对公司的造成的损害可能致命的,从“安然”事件中可以看到内部控制失效后对公司所带来后果。</SPAN><SPAN style="COLOR: white" lang=EN-US><A href="http://www.acmchn.com/"><SPAN style="COLOR: white"><FONT face="Times New Roman">www.acmchn.com</FONT></SPAN></A><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"> </FONT></SPAN></SPAN></P>
: B4 A3 P$ B. `: A<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0; tab-stops: list 36.0pt" class=MsoNormal><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">所以,企业只有提高自身的认识,聘请有具有专业素质的公司来完善企业的内部控制体系,才能有效提高企业的内部信息准确性,提高企业的运营效率,控制企业的运营风险,实现可持续的发展!</SPAN></P>
4 k+ Y$ [* @/ {+ V<;P style="LINE-HEIGHT: 150%; TEXT-INDENT: 21pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P 本帖最后由 乖巧猫猫 于 2011-4-29 17:33 编辑 1 l, f" p+ i7 {- [# P6 Z5 y" g
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