煤矿机械制造企业基于流程的内部控制关键控制活动研究

对煤矿机械制造企业内部控制制度进行了分析,结合其行业特点,重点讨论了公司内部控制活动中的销售与收款这两项重要的业务活动,指出其内部控制的关键控制点,并基于流程进行了具体控制措施分析。

Study on the Critical Control Activities in Process-based Internal Control of Coalmine Machinery Manufacturing Enterprises

This paper analyzes the internal control system of coalmine machinery manufacturing enterprise, and connecting with its industrial characteristics, emphatically discusses two important business activities, the marketing and gathering, in enterprise's internal control activities, points out some critical control points in its internal control, and based on the process, makes analysis on concrete control measures.