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汽车4S店在财务岗位的分工明确,有利于确认财务部门的岗位职责所属。但在对内部控制的认知上,4S店内部常常存在着事不关己的心态,一味将内控建设和实施责任推给财务部门,没有积极参与内部控制制度在本部门的建设,甚至抵制财务部门的内部控制推行活动。在内部审计上,4S店所属的集团内部本身对于内审还不够成熟,需要进一步的发展和探索。
Automobile 4S shop in the financial position of the clear division of labor, is conducive to confirm the job responsibilities of the financial sector belongs. However, in the cognition of internal control, 4S stores often have their own mentality of not doing business. They blindly push the internal control construction and implementation responsibilities to the finance department, fail to actively participate in the construction of the internal control system in this department, and even resist the financial Department of internal control implementation activities. In the internal audit, 4S shop belongs to the group itself is not mature enough for the internal audit, the need for further development and exploration.