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根据财政部“十二五”时期稳步推进内部控制规范体系建设的相关要求,结合COSO的理论框架及煤炭企业生产经营实际情况,提出了基于信息技术的煤炭企业内部控制体系结构框架,并对三大系统进行了详细介绍。该研究对指导我国煤炭企业“十二五”时期内部控制智能化建设具有一定的理论与现实意义。
According to the relevant requirements of the Ministry of Finance of the People’s Republic of China on steadily advancing the construction of the internal control norms system during the “Twelfth Five-year Plan” period and combining with the theoretical framework of COSO and the actual production and operation of coal enterprises, a framework for internal control of coal enterprises based on information technology was proposed The three systems were described in detail. This research has certain theoretical and practical significance to guide the intelligent construction of internal control in China’s coal enterprises during the “Twelfth Five-Year Plan” period.