| 浅谈加油站的内部控制评审 |
| |
| 引用本文： | 陈红梅.浅谈加油站的内部控制评审[J].保山师专学报,2004,23(4):29-31. |
| |
| 作者姓名： | 陈红梅 |
| |
| 作者单位： | 中国石化股份有限公司云南分公司审计处,云南,昆明,650000 |
| |
| 摘 要： | 由于加油站数量与规模扩展迅速,加油站已不进行独立的财务核算.在现行条件下如何确保公司利润最大化,股东回报最大化的目标能够实现,怎样使总部制定的阶段目标得以实现,需要一套完备的内部管理制度,做到授权有度、风险受控、操作规范,而且,为了满足国内外资本市场对上市公司的监管要求,保证资产安全及财务报告真实、可靠,中石化总部已研究决定在股份公司内部推行内部控制制度,因此,对加油站的内控制度进行评审就显得尤为必要.
|
| 关 键 词： | 加油站 内部控制 评价 |
| 文章编号： | 1008-6587(2004)04-029-03 |
| 修稿时间： | 2004年4月20日 |
On Interior Check, Evaluating of Gas Stations |
| |
| Cheng Hongmei.On Interior Check, Evaluating of Gas Stations[J].Journal of Baoshan Teachers' College,2004,23(4):29-31. |
| |
| Authors: | Cheng Hongmei |
| |
| Abstract: | With the fast expansion of gas stations both in number and scale, business accounting of gas stations can not be done as independent accounting unit. It needs a set of complete interior management system to guarantee the given power, securities and operations to realize the goal of maximal profits both for the company and shareholders as well as the periodic goal of general headquarter. Furthermore, in order to meet the oversight demand of foreign and domestic capitals over the list companies, to guarantee property safety and truth of financial statement, China Petro has made a decision to exercise the interior check system. |
| |
| Keywords: | gas stations interior check evualation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
