Construction of effective internal control system to ensure that the quality of accounting information, for improving the corporate governance structure and information disclosure system, the protection of the legitimate rights and interests of investors and to ensure the effective functioning of capital markets has a very important significance. Kai-yan, as a single shareholder of the private enterprises, with very good profitability, and sustained ability to generate cash flow, financial indicators alone, said small and medium-sized panel market has reached the standard, so the company developed a three-year period of capital markets strategy Login . But as a lack of corporate governance structure and management team, professional managers of private enterprises, how to improve its internal control, and listed companies to meet their demands? This is the motivation of this paper, and goals.
In this paper, from sheathed ex internal control some of the problems as a starting point, ask questions; and then introduce the theoretical circles both at home and abroad on the development of the theory of the internal control process, highlighting the internal check and internal control structure to the overall internal control framework of the evolutionary process; after capital markets at home and abroad to introduce the internal control requirements; to the use of COSO internal control system for the definition of control environment, risk assessment, control activities, information and communication, supervision, such as detailed analysis of five ex armor companies that exist in internal control the main problem; the final use of the five elements of COSO framework of Kai En construction company's internal controls and make recommendations for improvement.
In this paper, the overall COSO internal control framework, that is, the five elements of internal control system, a complete analysis of a company's internal control system, based on the results of research in this article on the suit of TU's all-round improvement of the implementation of internal controls, will be the level of corporate governance a larger raise. In addition I currently serve as ex-kai, director of the company's financial position, you can contact the company a comprehensive system of internal control, and can be combined with day-to-day work-related control measures can be implemented to test the theory and methodology of the appropriate. At the same time, the results of research on corporate governance in other medium-sized family businesses do not sound very good to improve the internal control reference.
Key words: control of the internal control environment to control the activities of risk assessment
Add: Do not use software to translate, I can polychlorinated biphenyls (PCBs) is a global persistent organic pollutants in one of these substances on the mussel population reproduction, the community structure damage, and even a threat to human health. PCBs on human health there is great potential threat, current research work on the PCB more. But PCB on humans or animals caused much harm? These studies also compared the lack of information, and is not yet PCBs although the export of aquatic products to China's loss, but the future may be developed as a restricted use of the means of China's export of aquatic products. In this experiment, the main PCB of BaP in the study. Through this experiment, mussels BaP on fertilized eggs, embryos, such as the impact of early organisms, the main research we are all concerned about the current environmental estrogens BaP toxic effect on the mussel embryos in order to assess the environmental safety and protection of human health and lay a foundation.
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