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本文阐述了内控标准对企业技术进步所起的推动作用和内控标准与产品标准的关系,指出企业制定内控标准应积极采用国际标准。并提出:企业实施内控标准,应以产品标准作为判别产品是否合格的交货依据,以内控标准作为考核产品是否优质的组织生产的依据;内控标准未涉及的部分,则以产品标准作为组织生产的依据。
This article describes the role of internal control standards in the promotion of corporate technological progress and the relationship between internal control standards and product standards, pointing out that enterprises should actively adopt international standards in the formulation of internal control standards. And put forward: The company implements internal control standards, product standards should be used as the basis for determining whether a product is qualified or not, and internal control standards are used as the basis for assessing whether the product is of high quality; if the internal control standards are not involved, the product standard is used as the organizational production. The basis.