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1、建立全面的内部控制制度体系。由于企业所处的行业类型、规模、地域等方面的不同,各企业的特征不同,甚至同一个企业在不同的时期也存在着较大的差异。为此,企业首先应确定内部管理体制和管理目标,包括管理模式、内部核算体系、机构设置及职能划分等,以明确内部控制制度设计和建设的方向。但内部管理体制一经确定,应在一段时期内保持相对稳
1, establish a comprehensive system of internal control system. Due to the different types of industries, the scale and geographical area in which the enterprises are located, the characteristics of the enterprises are different, and even the same enterprise has large differences in different periods. To this end, enterprises should first determine the internal management system and management objectives, including management mode, internal accounting system, organizational structure and functional division, in order to clarify the direction of the design and construction of the internal control system. However, once the internal management system has been established, it should remain relatively stable over a period of time