财政部内部控制指?- 百度文库 ر

ƻָ ҵڲӦָ 6 šʽ

һ

һ Ϊ˴ٽҵ֯ʽͿʽ գ֤ʽȫʽʹЧ棬йطɷ͡ҵ ڲƻ淶ƶָ

ڶ ָʽָҵʡͶʺʽӪ Ȼܳơ

ҵʽӦעзգ

һʾ߲ʱṹЧʣܵ ҵʳɱ߻ծΣ

ͶʾʧäĿŻɥʧչܵ ʽѻʽʹЧ¡

ʽȲӪ˲ܵҵ ʽࡣ

ģʽܿزϣܵʽŲáռӻ թ

ҵӦչսԣѧȷͶĿ͹ ϸʽȨ׼عƶȣǿʽ ļйڹȷʡͶʡӪ˵ȸڵְȨ޺͸ λҪ󣬶ڻ򲻶ڼʽ

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ʵ׷ ƶȣȷʽȫЧС

ҵƻᲿŸʽճͶʷȿ оܻʦֹܻƹĸӦͶʾ߹ ̡

ҵӹ˾ģӦȡϷЧʩǿӹ˾ʽҵ ͳһءҵţӦ̽˾ʽ ĵʽйܿģʽ

ڶ

ҵӦݳĿ͹滮ȫԤ㣬 ʷȷ;ģṹͷʽݣԳ ɱDZڷֹơ

ʻӦڵصΡáɡгء ҵӦԳʷпѧ֤δ֤ķչʻشʷӦγɿо棬ȫ ӳ

ҵԸʵҪƸӦʵרҵп о

ҵӦԳʷϸصע; ĿԺӦijծشʷӦչ涨Ȩ޺ ʵм߻ǩƶȡ

ʷ辭йز׼ģӦӦı򡣳 شģӦ½по

30

Ӧ

ڰ ҵӦ׼ijʷϸչ涨Ȩ޺ͳ OʽнծȯӦصעʷաʳ ԼԷյȣйƱӦصעзա гա߷Լ˾Ȩյȡ

ҵͨнʽʵģӦйؽڻǢ̸ ȷģʡޡšصȨΥ Լεݡ˫һǩͬݴ˰ؽ ҵ

ҵͨծȯʽʵģӦѡծȯ࣬Ի ϢϵͳţȷڡڱϢ

ҵͨйƱʽʵģӦաл񹲺͹֤ȯ йطɷ֤ȯܲŵĹ涨Żҵܹ֯ ҵϣѡ߱ӦʵнЭҵع ȷϹƱҪ

ھ ҵӦϸճʷȷ;ʹʽ𡣳 ͶʵģӦֱձָº͡ҵڲӦָ 11 šĿ涨Ϳʽʹõķա

г仯ȷıʽ;ģӦӦ ϽԸıʽ;

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ʮ ҵӦǿծ񳥻͹֧ڵĹԳ Ϣ֧ʵšҵӦճʷͬԼıʡޡʼ ֣׼ȷӦϢծȨ˺˶֧

ҵӦѡĹߣͶ߽ںͳԶ 棬Ȼ㡣䷽Ӧɶ󣩻׼ 涨¶

ʮһ ҵӦǿҵĻϵͳƣҵ ļ¼ƾ֤˲չͳһ׼ƶȣȷͼ ʽOϢ֧ҵƱܳʺͬ Э顢տƾ֤ƾ֤ϣʽṩ˶ԣ ȷʻϳʷҪ

Ͷ

ʮ ҵӦͶĿ͹滮ʽͶŽ ѧȷͶĿⶩͶʷصעͶĿ աҵѡͶĿӦͻҵ¹ƱͶʻ ڲƷȸ߷Ͷʡ

ͶʻӦΡáɡгصӰ졣 ҵòʽͶʵģӦϸƲգص עծ񡢳ŵɳչԱ״ 뱾ҵ㼰Ĺϵȷ֧Լۣȷʵ Ŀꡣ

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