| 建立健全地勘单位内部控制制度 |
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| 引用本文： | 蒋梅. 建立健全地勘单位内部控制制度[J]. 中国煤田地质, 2005, 17(5): 139-140 |
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| 作者姓名： | 蒋梅 |
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| 作者单位： | 江苏煤炭地质勘探研究所,江苏徐州221006 |
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| 摘 要： | 阐述了地勘单位建立健全内部控制制度的三方面内部控制措施--完善授权批准控制、财务会计控制和实物资产控制.指出建立健全内部控制制度应根据自身的特点和经营管理的需要,注重实际运作控制,以达到最佳的内部控制效果,而且加强监督检查是贯彻实施内部控制的重要保证.
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| 关 键 词： | 内部审计 实际运作 监督检查 地勘单位 |
| 文章编号： | 1004-9177（2005）05-0139-02 |
| 收稿时间： | 2005-07-18 |
| 修稿时间： | 2005-07-18 |
Establishment and Strengthening the Internal Control System in Geological Exploration Industry |
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| Jiang Mei. Establishment and Strengthening the Internal Control System in Geological Exploration Industry[J]. Coal Geology of China, 2005, 17(5): 139-140 |
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| Authors: | Jiang Mei |
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| Affiliation: | Jiangsu Coal Geological Exploration Research Institute, Xuzhou, Jiangsu 221006 |
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| Abstract: | The paper expounded the three aspects of controls in establishment and strengthening the internal control system of geological exploration units, that is to perfect the authorized ratification control, financial accounting control, and physical assets control. Pointed out establishment and strengthening the internal control system have to along the lines of self specific characters, managerial and administrative needs. Put stress on actual operating control to achieve optimal internal control effect, and strengthening the supervision and inspection is major assurance to carry through and bring into effect of the internal control. |
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| Keywords: | internal auditing actual operation supervision and inspection geological exploration unit |
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