企业内部控制配套指引讲解第一讲

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1、螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿

2、荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃

3、莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃

4、羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄

5、蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃

6、莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀

7、荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆薂膂膅荿袀膁芇薄螆膀荿莇蚂腿聿薂蚈螆芁蒅薄螅莃蚁袃

8、螄肃蒃蝿螃膅虿蚅螂芈蒂薁袂莀芅袀袁肀蒀螆袀节芃螂衿莄薈蚈袈肄莁薄袇膆薇袂袆艿荿螈袆莁薅蚄羅肁莈薀羄膃薃蒆羃莅莆袅羂肅蚂螁羁膇蒄蚇羀艿蚀薃羀莂蒃袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂袄肅芀薈螀肄莃莀蚆肃肂薆