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企业进行艺术品投资的内部控制目标主要有以下四点:保证艺术品投资活动经过适当的审批、保证艺术品投资活动的合法性、保护艺术品的安全和完整以及保证艺术品在报表上的合理反映。根据这些内部控制目标,笔者提出如下几点内部控制措施。1.岗位责任制和不相容职务相互分离。企业应当建立针对艺术品投资的岗位责任制,明确相关部门和岗位的职责与权限,确保针对艺术品投资业务不相容职务的相互分离、制约和监督。进行艺术品投资的部门负责选择投资标的物,逐级上报审批,签订投资协议合同。会计部
The objectives of internal control over the investment in art investments of enterprises include the following four points: ensuring the legitimacy of the investment in artworks through appropriate examination and approval, guaranteeing the safety and integrity of artwork, and ensuring the reasonableness of the artwork in its presentation reflect. According to these internal control objectives, the author puts forward the following internal control measures. 1. Job responsibility and incompatible job separation. Enterprises should establish post responsibility system for art investment, clarify the responsibilities and authorities of relevant departments and positions, and ensure the separation, restriction and supervision of duties incompatible with the art investment business. The department responsible for the art investment shall be responsible for selecting the subject matter of the investment, submitting the approval and signing of the investment agreement contract level by level. Accounting Department