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伴随经济的飞速发展,企业工会管理日趋呈现多样化与复杂化,创设及完善有效的企业工会内部控制体制,主要是顺应企业生产经营管理的需求,只要有经济活动的发生,即需创设相对的内控体制。其中,创设健全的工会内部控制体制需涵盖三个主要控制层面:其一,于会计核算全程与一线业务两者需融入彼此制约、牵制的控制体制,本着“双职、双人、双责”为原则,构建以防为主的监控机制;其二,创设严密的事后监督体制,对工会的各项业务及各个岗位展开周期性、日常性的监查,创设以堵为本的监督防线;其三,以现有的“经审、审计”部门为根本,对会计部门展开最后的内部控制。
Along with the rapid economic development, the management of trade unions in an enterprise is increasingly diversified and complicated. The establishment and improvement of an effective internal control system for trade unions of enterprises is mainly in line with the needs of enterprises’ production, operation and management. As long as there is economic activity, a relative Internal control system. Among them, the establishment of a sound internal control system for trade unions needs to cover three main levels of control: First, both the accounting and the first-line businesses need to be integrated into one another’s control and restraint system. In line with the principle of “double-minded, double- Second, we must establish a strict system of ex-post supervision and conduct periodic and routine inspections of all the trade and various positions of the trade unions to create a monitoring system based on blocking code Third, with the existing ”audited, " department as the fundamental, the accounting department to start the final internal control.