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\n\u59d4\u54e1\u6703\u6210\u54e1\u7531\u5168\u9ad4\u7368\u7acb\u8463\u4e8b\u7d44\u6210\uff0c\u59d4\u54e1\u4eba\u6578\u51714\u540d\uff0c\u6bcf\u5b63\u81f3\u5c11\u53ec\u958b\u4e00\u6b21\u6703\u8b70\u3002<\/p>\n

\u6210\u54e1\u5982\u4e0b\u8868\u6240\u793a\uff1a<\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
\u8077\u7a31<\/th>\u59d3\u540d<\/th>\u8eab\u4efd\u5225<\/th>\u9078\u4efb\u65e5\u671f<\/th>\u4e3b\u8981\u5b78(\u7d93)\u6b77<\/th>\n<\/tr>\n<\/thead>\n
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\u59d4\u54e1<\/td>\u5433\u7389\u5c6f<\/td>\u7368\u7acb\u8463\u4e8b<\/td>2023\/06\/16<\/td>\u53f0\u7063\u79d1\u6280\u5927\u5b78 \u96fb\u5b50\u5de5\u7a0b\u7cfb \u5b78\u58eb<\/td>\n<\/tr>\n
\u59d4\u54e1<\/td>\u674e\u540c\u5fb7<\/td>\u7368\u7acb\u8463\u4e8b<\/td>2023\/06\/16<\/td>\u4ea4\u5927\u79d1\u6280\u7ba1\u7406\u7814\u7a76\u6240 \u78a9\u58eb<\/td>\n<\/tr>\n
\u59d4\u54e1<\/td>\u6797\u842c\u5143<\/td>\u7368\u7acb\u8463\u4e8b<\/td>2023\/06\/16<\/td>\u53f0\u7063\u5927\u5b78 \u570b\u969b\u4f01\u696d\u7ba1\u7406\u7d44 \u78a9\u58eb\u5728\u8077\u5c08\u73ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

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\n(1)\u4f9d\u8b49\u4ea4\u6cd5\u7b2c\u5341\u56db\u689d\u4e4b\u4e00\u898f\u5b9a\u8a02\u5b9a\u6216\u4fee\u6b63\u5167\u90e8\u63a7\u5236\u5236\u5ea6\u3002
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\n(3)\u4f9d\u8b49\u4ea4\u6cd5\u7b2c\u4e09\u5341\u516d\u689d\u4e4b\u4e00\u898f\u5b9a\u8a02\u5b9a\u6216\u4fee\u6b63\u53d6\u5f97\u6216\u8655\u5206\u8cc7\u7522\u3001\u5f9e\u4e8b\u884d\u751f\u6027\u5546\u54c1\u4ea4\u6613\u3001\u8cc7\u91d1\u8cb8\u8207\u4ed6\u4eba\u3001\u70ba\u4ed6\u4eba\u80cc\u66f8\u6216\u63d0\u4f9b\u4fdd\u8b49\u4e4b\u91cd\u5927\u8ca1\u52d9\u696d\u52d9\u884c\u70ba\u4e4b\u8655\u7406\u7a0b\u5e8f\u3002
\n(4)\u6d89\u53ca\u8463\u4e8b\u81ea\u8eab\u5229\u5bb3\u95dc\u4fc2\u4e4b\u4e8b\u9805\u3002
\n(5)\u91cd\u5927\u4e4b\u8cc7\u7522\u6216\u884d\u751f\u6027\u5546\u54c1\u4ea4\u6613\u3002
\n(6)\u91cd\u5927\u4e4b\u8cc7\u91d1\u8cb8\u8207\u3001\u80cc\u66f8\u6216\u63d0\u4f9b\u4fdd\u8b49\u3002
\n(7)\u52df\u96c6\u3001\u767c\u884c\u6216\u79c1\u52df\u5177\u6709\u80a1\u6b0a\u6027\u8cea\u4e4b\u6709\u50f9\u8b49\u5238\u3002
\n(8)\u7c3d\u8b49\u6703\u8a08\u5e2b\u4e4b\u59d4\u4efb\u3001\u89e3\u4efb\u6216\u5831\u916c\u3002
\n(9)\u8ca1\u52d9\u3001\u6703\u8a08\u6216\u5167\u90e8\u7a3d\u6838\u4e3b\u7ba1\u4e4b\u4efb\u514d\u3002
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\n(11)\u5e74\u5ea6\u71df\u696d\u5831\u544a\u66f8\u53ca\u76c8\u9918\u5206\u6d3e\u8868\u6216\u8667\u640d\u64a5\u88dc\u8868\u3002
\n(12)\u5176\u4ed6\u516c\u53f8\u6216\u4e3b\u7ba1\u6a5f\u95dc\u898f\u5b9a\u4e4b\u91cd\u5927\u4e8b\u9805\u3002<\/p>\n

 <\/p>\n

\u203b\u5be9\u8a08\u59d4\u54e1\u6703\u5e74\u5ea6\u5de5\u4f5c\u91cd\u9ede<\/p>\n

\u5be9\u8b70\u4e8b\u9805\u4e3b\u8981\u5305\u62ec:
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\n(2)\u5167\u90e8\u63a7\u5236\u5236\u5ea6\u66a8\u76f8\u95dc\u4e4b\u653f\u7b56\u8207\u7a0b\u5e8f
\n(3)\u91cd\u5927\u4e4b\u8cc7\u7522\u6216\u884d\u751f\u6027\u5546\u54c1\u4ea4\u6613
\n(4)\u91cd\u5927\u8cc7\u91d1\u8cb8\u8207\u80cc\u66f8\u6216\u4fdd\u8b49
\n(5)\u52df\u96c6\u6216\u767c\u884c\u6709\u50f9\u8b49\u5238
\n(6)\u884d\u751f\u6027\u91d1\u878d\u5546\u54c1\u53ca\u73fe\u91d1\u6295\u8cc7\u60c5\u5f62
\n(7)\u6cd5\u898f\u9075\u5faa
\n(8)\u7d93\u7406\u4eba\u8207\u8463\u4e8b\u662f\u5426\u6709\u95dc\u4fc2\u4eba\u4ea4\u6613\u53ca\u53ef\u80fd\u4e4b\u5229\u76ca\u885d\u7a81
\n(9)\u7533\u8a34\u5831\u544a
\n(10)\u9632\u6b62\u821e\u5f0a\u8a08\u5283\u53ca\u821e\u5f0a\u8abf\u67e5\u5831\u544a
\n(11)\u8cc7\u8a0a\u5b89\u5168
\n(12)\u516c\u53f8\u98a8\u96aa\u7ba1\u7406
\n(13)\u7c3d\u8b49\u6703\u8a08\u5e2b\u8cc7\u6b77\u3001\u7368\u7acb\u6027\u53ca\u7e3e\u6548\u8a55\u9451
\n(14)\u7c3d\u8b49\u6703\u8a08\u5e2b\u4e4b\u59d4\u4efb\u3001\u89e3\u4efb\u6216\u5831\u916c
\n(15)\u8ca1\u52d9\u3001\u6703\u8a08\u6216\u5167\u90e8\u7a3d\u6838\u4e3b\u7ba1\u4e4b\u4efb\u514d
\n(16)\u5be9\u8a08\u59d4\u54e1\u6703\u8077\u8cac\u5c65\u884c\u60c5\u5f62
\n(17)\u5be9\u8a08\u59d4\u54e1\u6703\u7e3e\u6548\u8a55\u91cf\u81ea\u8a55\u554f\u5377\u7b49<\/p>\n

\u203b\u8a55\u4f30\u5167\u90e8\u63a7\u5236\u5236\u5ea6\u4e4b\u6709\u6548\u6027
\n\u5be9\u8a08\u59d4\u54e1\u6703\u8a55\u4f30\u516c\u53f8\u5167\u90e8\u63a7\u5236\u7cfb\u7d71\u7684\u653f\u7b56\u548c\u7a0b\u5e8f(\u5305\u62ec\u8ca1\u52d9\u3001\u71df\u904b\u3001\u98a8\u96aa\u7ba1\u7406\u3001\u8cc7\u8a0a\u5b89\u5168\u3001\u5916\u5305\u3001\u6cd5\u4ee4\u9075\u5faa\u7b49\u63a7\u5236\u63aa\u65bd)\u4e4b\u6709\u6548\u6027\uff0c\u4e26\u5be9\u67e5\u4e86\u516c\u53f8\u7a3d\u6838\u90e8\u9580\u548c\u7c3d\u8b49\u6703\u8a08\u5e2b\uff0c\u4ee5\u53ca\u7ba1\u7406\u5c64\u7684\u5b9a\u671f\u5831\u544a\uff0c\u5305\u62ec\u98a8\u96aa\u7ba1\u7406\u8207\u6cd5\u4ee4\u9075\u5faa\u3002\u53c3\u80032013\u5e74The Committee of Sponsoring Organizations od the Treadway Commission(COSO)\u767c\u5e03\u4e4b\u5167\u90e8\u63a7\u5236\u5236\u5ea6-\u5167\u90e8\u63a7\u5236\u7684\u6574\u5408\u6027\u67b6\u69cb(Internal Control-Integrated Framework)\uff0c\u5be9\u8a08\u59d4\u54e1\u6703\u8a8d\u70ba\u516c\u53f8\u7684\u98a8\u96aa\u7ba1\u7406\u548c\u5167\u90e8\u63a7\u5236\u662f\u6709\u6548\u7684\uff0c\u516c\u53f8\u5df2\u63a1\u7528\u5fc5\u8981\u7684\u63a7\u5236\u6a5f\u5236\u4f86\u76e3\u7763\u4e26\u7cfe\u6b63\u9055\u898f\u884c\u70ba\u3002<\/p>\n

\u203b\u5be9\u95b1\u8ca1\u52d9\u5831\u544a
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