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如何建设健全MPAcc培养质量保障体系,已成为我们目前最棘手最需要解决的重要性问题。分析MPAcc教育目前的状况以及它未来发展的方向,我们尝试对MPAcc教育引进COSO的内部控制理论,建立起一个MPAcc培养内部控制整合框架。它是以基本原则、基本要素、和基本目标为核心,以叙述MPAcc培养的主要环境的控制、风险评估、信息和交流沟通、活动控制和观察监督活动的原则和属性为重要要点,提出一些可行性建议。
How to Construct and Improve MPAcc Training Quality Assurance System has become the most important problem that we need to solve most at present. Analyzing the current situation of MPAcc education and its future development direction, we try to introduce the internal control theory of COSO into MPAcc education and establish an MPAcc framework to develop an internal control system. It is based on the basic principles, basic elements and basic objectives. It mainly focuses on the principles and attributes of the control, risk assessment, information and communication, activity control and observation and supervision activities of the MPAcc-trained major environment and proposes some feasible Sexual advice.