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浅谈市政施工企业内部控制现状与风险防范

来源:亚博真人-亚博真人APP 网络 2019-06-19 15:59:02 要考试,上考试吧! 
考试吧精心整理了“浅谈市政施工企业内部控制现状与风险防范”,望给大家带来帮助!更多管理理论论文,企业战略论文,亚博真人论文,电子商务论文,企业研究论文等,请关注论文栏目!

  DITANSHEHUISHISHIYINGQUANQIUQIHOUBIANHUA,YOUXIAOJIANGDITANPAIFANGDEYIZHONGXINXINGJINGJISHEHUIXINGTAI。ZUOWEIDAOJIASIXIANGJIDACHENGDE《ZHUANGZI》YUNHANZHEFENGFUDEHUANJINGZHEXUESIXIANG, QIZHONGWULUNSHIZUIWEIJIZHONGDEBUFEN。《ZHUANGZI》WULUNDUIYUJIANSHEDITANJINGJI、DITANZHENGZHI、DITANSHENGHUO、DITANWENHUAYOUZHESHENKEDEQISHI。

  YI、《ZHUANGZI》TIANRENGUANYUDITANJINGJI。

  1、“GONGHUTIANERLANGHUREN”: DITANSHENGCHANDEMUBIAO。ZAITIANRENGUANXISHANG,《ZHUANGZI》FANKEYIRENWEI,RENWEI“WUBUSHENGTIANJIUYI”(《DAZONGSHI》),ERLIJIEZHEIYIDAOLI, CAINENGZUODAOANSHICHUSHUN,FOUZE,“WUYOUJIEZHI”。ZAI《ZHUANGZI》KANLAI,“RENYUTIANYI”WANQUANSHIKENENGDE,YINWEI“YOUREN,TIANYE;YOUTIAN,YITIANYE”(《SHANMU》),BINGFEISUOYOUDERENWEIDOUBUHETIANXING,DANZHIYOU“QUANREN”NENGGOUZUODAO“GONGHUTIANERLANGHUREN”(《GENGSANGCHU》),YIJIZUODAOJINGTONGTIANRANERYOUSHANZHANGRENSHI。CONGTIANRENGUANXISHANGKAN,DITANSHENGCHANFANGSHISHIYI“GONGHUTIANERLANGHUREN”WEIMUBIAODE。DITANJINGJIDESHIZHISHIGAOXIAOLIYONGNENGYUAN、KAIFAQINGJIENENGYUAN、ZHUIQIULVSEGDP,ZHUIQIUDESHIWUZHISHENGCHANLIYUKONGQIHUANJINGZHILIANGDESHUANGYING。

  2、“WUWUERBUWUYUWU”: DITANSHENGCHANDUIGONGYEWENMINGDEHUIYING。RUHEDUIDAITIANRENGUANXI,KEYIJINYIBUHAIYUANWEIYIGERUHEDAIWUDEWENTI。《ZHUANGZI》DAIWUYOUSANZHONGJINGJIE: “ YUWUXIANGYU”(《DAZONGSHI》、《ZEYANG》)、“WUWUERBUWUYUWU”(《SHANMU》)、“ HUAYUWANWU” ( YIJI“ NEISHENGWAIWANG”, CONGDAODEGAODUCHUFA, YIJINGSHENHUAYUWANWU)。CONGDAIWUCENGMIANKAN,DITANSHENGCHANSHIDADAO“HUAYUWANWU” LIXIANGJINGJIEDEYIGEQIAOLIANG。YUANSHIWENMING、NONGGENGWENMINGCHUYU“YUWUXIANGYU”JIEDUAN,JINTIANDEGONGYEWENMINGRENGCHUYU“WUWUERWUYUWU”DEJIEDUAN,ZAIZHEIYIJIEDUAN,WUDEFANZHUTIXINGBIAOXIANDETEBIEMINGXIAN, ZIRANHUANJINGWENTIYOUQISHIQUANQIUQIHOUWENTITUXIAN。WEILEHUIYINGZHEIYIKUNJING,JIANGOUDITANSHEHUIDEHUSHENGGAOZHANG。DITANSHENGCHANYIN“WUWUERWUYUWU”ERQI,YAOJIEJUEDESHI“WUWUERBUWUYUWU”,BINGWEI“HUAYUWANWU”DIANDINGJICHU。

  3、“ZIHUA”、“TIANJUN”: DITANSHENGCHANLIDETEZHENG。RUHEDAIWU,GUANJIANZHICHUZAIYULIJIEWUDEYUNDONG———WUHUA。《ZHUANGZI》RENWEIWUHUADEJIBENTEZHENGSHIZIHUA(《ZAIYOU》: “TUCHUWUWEI, ERWUZIHUA”), YIJISHIWUYUNDONGDELILIANGLAIZIYUWUZISHEN,BUJIARENLI。QICI,WUHUASHIYIGEWUZHIYIBUTONGXINGTAIXUNHUANWANGFUDEGUOCHENG, ZHUANGZICHENGZHIWEI“TIANJUN”。CONGWUHUAGUANKAN,“ZIHUA”、“TIANJUN”KEYIZUOWEIDITANSHENGCHANLIDETEZHENG。ZAIXIANDAIXINGDEGONGYEWENMINGTIAOJIANXIA, SHENGCHANLIDEDAOLEJIDATISHENG,WUZHIZAIRENWEIDEGANYUXIAJIASUYUNDONG,TONGSHIYOUYURENLEIDETANLANYUWUZHI, QIYUNDONGPIANLILE“TIANJUN”ZHUANGTAI,ZHISHIKECHIXUFAZHANDELIANTIAODUANLIE。JIUERYANGHUATANDENGWENSHIQITIERYAN,QIPAIFANGLIANGYIJINGCHAOGUOLEHUANJINGSUONENGXISHOUDEDU, ZAOCHENGQUANQIUQIHOUJUBIAN,YANZHONGYINGXIANGDAORENLEIDESHENGCUN。RENLEISUOHUYUJINXINGDEXINNENGYUANJISHU、JIANPAIJISHUCHUANGXIN、CHANYEJIEGOUCHUANGXINDENGFANGMIANDEGENBENXINGZHUANBIAN,WUBUDAIYOU“ZIHUA”、“TIANJUN”DETEZHENG。

  ER、《ZHUANGZI》RENSHENGLUNYUDITANSHENGHUO。

  1、“WANSHENYANGSHENG”: DITANYUJINGZHONGSHENGMINGDEYIYI。《ZHUANGZI》YI“WANSHENYANGSHENG”WEIRENSHENGZUIJIBENDEMUBIAO。《ZHUANGZI》DEYANGSHENGJINGQIANGDIAO“YUWUWEIYIERTONGQIBO”,“BUYIRENWULIHAIXIANGYING”(《GENGSANGCHU》)。“WANSHENYANGSHENG”,BAOKUO“WANSHEN”HE“YANGSHENG”LIANGGEFANGMIAN。“WANSHEN”,SHUODESHILUANSHIZHISHIDESHEHUISHENGHUOFANGSHI, FANDUI“WEISHENQISHENGYIXUNWU”(《RANGWANG》)。“YANGSHENG”SHUODESHIWUZHIDESHENGHUOFANGSHI, RENWEIBAOYANGJIANKANGDEXINGTIXUYAOYOUYIDINGDEWUZHIJICHU, DANWUZHIYOUYUQUEMEIYOUYANGHAOXINGTIDEQINGXINGYECUNZAI。XIANDAIXINGDEGONGYEWENMINGYUNHANZHE“WUDEZENGZHIHERENDEBIANZHI”DEMAODUN,ZHEIYIMAODUNJIHUADEHOUGUODUIYURENLEILAISHUO, YISHIZAIDUIWUDEZHENGDUOZHONGDALIANGSHENGMINGBEIQIANGHAI, ERSHIZAIDUIWUDEGUODUXIAOFEIZHONGSHENTIBEIQIANGHAI。WEISHENMEYAOTICHANGDITANSHENGHUOFANGSHI? JIYUZHEIYANGYIGESHISHI: RENLEIQIWANGNENGSHENGCUNXIAQU。YOUSHI,SHENGMINGDEYIYIYOUMIANXIANGHEHUIGUISHENGMINGBENSHEN。《ZHUANGZI》“WANSHENYANGSHENG”DEGUISHENGLILUN,POUXILEQIANGHAISHENGMINGDEYINYOU,ZHANGYANGLESHENGMINGBENSHENDEJIAZHI,DUIDITANYUJINGXIAFANSISHENGMINGDEJIAZHIHEYIYIYOUZHESHENKEDEQISHI。

  2、“SHENGYETIANXING,QISIYEWUHUA”: ZIRANDEDITANSHENGHUOTAIDU。《ZHUANGZI》RENSHENGLUNJIANGOUZAIDUI“TIAN”YU“WU”GUANXIRENSHIDEJICHUSHANG。JIURENSHENGZUIZHONGDADESHENGSIWENTIERYAN,《ZHUANGZI》RENWEI,YAOTUOSHANCHULI“TIANXING”YU“WUHUA”DEGUANXI,ZUIJIADEZHUANGTAISHIXIANGSHENGRENNEIYANG“SHENGYETIANXING,QISIYEWUHUA”(《KEYI》)。DITANSHENGHUODAIBIAOZHEGENGJIANKANG、GENGZIRANDESHENGHUO, YINERYESHIYIZHONGDIXIAOHAO、DICHENGBENDESHENGHUOFANGSHI。《ZHUANGZI》ZHUZHANG“TIANDIYUWOBINGSHENG,ERWANWUYUWOWEIYI”,YIPINGDENGZHUYIQINGHUAIKANDAIWANWU, BAGERENZHISHENYUZIRANZHIZHONG,YAOQIUGERENDESHENGMINGANZHAO“SHENGYETIANXING,QISIYEWUHUA”DEZIRANGUILVYUNXING,ZUIHOUYOUHUIGUIZIRAN。YUYAN“ZHUANGZIJIANGSI”JIANGSHUZHUANGZIFANDUIHOUZANG,RENWEIZIJIYOUTIANDI、RIYUE、XINGCHENDENG“WANWUWEIJISONG”(《LIEYUKOU》), YIJINGDEQISUOZAI。WUYI,ZHEISHIYIZHONGZIRANDEDITANSHENGHUOTAIDU。

  3、“ZHIDAODALIMINGQUAN”、“HAIYIWUYUREN”: DITANSHENGHUOFANGSHIDEXINGDONGFANGAN。《ZHUANGZI》RENWEI,JINGUANTIANDAO“WUWEIERZUN”,RENDAO“YOUWEIERLEI”,DANSHISHEQIRENDAOYESHIBUKENENG,YINWEI“WUZHE,MOZUWEIYE,ERBUKEBUWEI”(《ZAIYOU》)。RUCIKANLAI,WUHAIYUWULEISHIZAIWUFABIMIAN。DUICI,《ZHUANGZI》TICHUDEFANGANSHI“ZHIDAODALIMINGQUAN”(《QIUSHUI》)HE“HAIYIWUYUREN”(《YUFU》): DUIYUWAIWUDESHANGHAI,YINGTONGDASHILIYISUIJIYINGBIAN;DUIYUWAIWUDEQIANLEI,YINGGESHOUQIZHEN,BAWUHAIJIWU, BARENHAIJIREN。RUHEJIANXINGDITANSHENGHUOFANGSHI? 《ZHUANGZI》DEQISHISHI: SHOUXIANSHIZHIYUDAO,LINGHUIXIANDAIXINGGONGYEWENMINGSHIDAIDESHENGMINGZHIDAO,RANGSHENGMINGDEYIYIHUIGUIDAOSHENGMINGBENSHEN, ZENGQIANGJIANXINGDITANSHENGHUOFANGSHIDEZIJUEXING;QICISHIDAYULI、MINGYUQUAN,TONGXIAOWENSHIQITIZAOCHENGDEWEIHAI、JILIHEYINGDUIFANGSHI, ZENGQIANGJIANXINGDITANSHENGHUOFANGSHIDEKEXUEXING;ERZUIZHONGYAO、ZUIGENBENDESHIQIANGDIAOQISHIJIANXING,ZHENZHENGZUODAO“HAIYIWUYUREN”,RANGWUHERENDOUHUIGUIBENSHEN,HUIGUIDAOZIRANZHUANGTAI。

  SAN、《ZHUANGZI》LISHIGUAN、ZHENGZHIGUANYUDITANZHENGZHI。

  1、“TONGYUQINSHOUJU,ZUYUWANWUBING”: DITANZHENGZHIDESHEHUIXUANZE。ZHUANGZISUOCHUDESHIDAI,“SHIYUDAOJIAOXIANGSANGYE”(《SHANXING》), SHIDIANXINGDELUANSHI,“ZISANDAIYIXIAZHE, TIANXIAHEQIXIAOXIAOYE”(《PIANMU》)。ZHUANGZILIXIANGDEZHISHISHIYUANZAIXIASHANGZHOUSANDAIZHIQIANDE“ZHIDEZHISHI”(《QUQIE》、《MATI》) HE“JIANDEZHIGUO”(《SHANMU》): “WANWUQUNSHENG,LIANSHUQIXIANG;QINSHOUCHENGQUN,CAOMUSUIZHANG”,“TONGYUQINSHOUJU,ZUYUWANWUBING”(《MATI》)。XIANRAN,《ZHUANGZI》YICHUANSHUOZHONGDEYUANGUSHENGWANGSUOZAIZHISHIYIJIWENMINGSHANGWEIKAIHUADEBIANCHUIZHIDIZUOWEILIXIANGSHIJIEDEDIANFAN, SUOCHIDESHIYIZHONGXIANGHOUKANDELISHIGUAN。DANCONGDITANDESHIYEKAN,ZHEIZHONGSHEHUIXUANZEQUESHIHELIDE。ZAI《ZHUANGZI》DELIXIANGSHEHUI,YONGYOULIANGHAODESHENGTAIHUANJING, SHIJUEDUIDELINGTANSHEHUI。YINCI, DITANSHEHUIDEGOUJIANZAISHENGTAISHANGXUYAOXIANGMENGMEISHIDAIHUIGUI, ERZHEIYESHIGONGYEWENMINGSHIDAIRENLEIZHONGXUMIANDUIDEYIZHONGZHENGZHIXUANZE。

  2、“TIANXIAMOBUYIWUYIQIXING”: DITANZHENGZHIMIANLINDEKUNJING。SANDAIYILAIDESHIDAOWEIHEBURUSHANGGUSHIDAI? 《ZHUANGZI》SHOUXIANBAZERENTUIDAOLE“WU”ZHISHANG: “ZISANDAIYIXIAZHE,TIANXIAMOBUYIWUYIQIXINGYI。” (《PIANMU》) CICHUSUOWEIDE“WU”, ZHIDESHIZHURU“XIAORENZHILI”、“SHIZHIMING”、“DAFUZHIJIA”、“SHENGRENZHITIANXIA” ZHILEIDE“ZHENGZHISHIYE”。JINGUANGUIMOBUTONG,DANZUOWEISHENWAIZHIWUERMISHIRENDEBENXINGQUEYIWUERZHI, QIJIEGUOSHI“TIANXIAJINXUN”。《ZHUANGZI》BUKENENGDUIXIANDAIGERENZHUYI、SHANGPINBAIWUJIAO、XIAOFEIZHUYIJINXINGPIPAN, DANZHIZHIJIEJISHEHUIHEWENMINGSHIJIEDEZHENGZHIBIDUAN,DUIYUDANGJINSHEHUIDEWUHUA、YIHUAXIANXIANGYOUZHETONGYANGDEPIPANXINGYIYI。JINGJIDEZENGZHANGSHIXIANDANGDAIGUOJIASUOZHUIQIUDEZUIDAZHENGZHI, ERZHENGSHIJINGJIZENGZHANGLUNZHEIYIXIANDAIXINGFAZHANLINIANJIAJULEHUANJINGPOHUAI、ZIYUANHAOFEI,SHIDEGONGYEWENMINGSHIDAIDERENLEICHUYUZHUANZHEDIANSHANG。DITANSHEHUISHIGOUJIANXUYAOZAIZHENGZHISHANGBAITUO“SANGJIYUWU”DEJIASUO,ERQIETANZHENGZHIDEGENBENMUDEYEBUSHIZHENGDUOZAIGUOJIJINGJIGEJUZHONGDEHUAYUQUAN。ZHEIXIEFANGMIANWUYIYESHIDITANZHENGZHIMIANLINDEKUNJING。

  3、“WENZAIYOUTIANXIA,BUWENZHITIANXIA”: DITANZHENGZHIDEYUNZUOLINIAN。ZAIZHENGZHISHANG,《ZHUANGZI》CONGGENBENSHANGFOUDING“ZHITIANXIA”DEGUANNIAN,RENWEISHITIANXIAZIZAIKUANSONGCAISHIZHENGDAO(《ZAIYOU》: “WENZAIYOUTIANXIA,BUWENZHITIANXIA”)。SHIZAIBUDEYIYAOTONGZHITIANXIA,HAIBURUCAIQUWUWEIZHIDAO。CONGWUDEJIAODULAIKAN,ZHEIZHONGWUWEIZHIDAOJIUSHI“SHUNWUZIRANERWURONGYUSIYAN”,“HUADAIWANWUERMINFUSHI, YOUMOJUMING, SHIWUZIXI”, “ SHENGWUERBUSHANG” (《YINGDIWANG》)。GUOJIAZUOWEIYIGEDAWU,BUNENGSUIYIDANGBEICHENGYIGEWUZHIPEI, ZHILITIANXIABAIXINGTONGYANGRUCI(《ZAIYOU》: “MINGHUWUWUZHEZHIFEIWUYE,QIDUZHITIANXIABAIXINGERYIZAI! ”)。《ZHUANGZI》“ZAIYOUTIANXIA”DEZHENGZHIGUANSHIXIANDAILIXINGZHUYIDEZHENGZHIGUANDEFANMIANHEJINGJIAN,TANEIZAIDIBAOHANLEZIYOU、PINGDENG、KUANRONGDENGJIAZHIYINZI。ZAIWEIRAO“TANPAIFANGQUAN”ZHANKAIDEQUANQIUZHENGZHIBOYIZHONG,CONG“ZAIYOUTIANXIA”DEZHENGZHIGUANYINSHENCHULAIDEDITANZHENGZHIYUNZUOLINIANYINGGAIJUYOUKUANGUANGDE“TIANXIA”(QUANQIU)SHIYE,JUYOUWUSI、PINGDENG、KUANRONGDEPINZHI,JUYOUQUFAZIRAN、TIANRENHEYIDEQINGHUAI。

  SI、《ZHUANGZI》WULUNYUDITANWENHUA。

  1、“WANWUBILUO”ZHIDAO: DITANWENHUADEJINGSUI。《TIANXIA》SHIYIPIANZONGKUOZHUZIBAIJIAWULUNDEWULUN。ZAI《TIANXIA》PIANZHONG,ZHUANGZIXUEPAITICHUZIJIDE“WANWUBILUO”ZHIDAO: QISHIZHISHIYIDAOTONGWU;QINEIHANSHI“NEISHENGWAIWANG”,YIJI“PEISHENMING,CHUNTIANDI,YUWANWU,HETIANXIA,ZEJIBAIXING”;QIYAOQIUSHI“MINGYUBENJIAO,XIYUMODU”,YIJIRENMENJIYAOSHENTONGZUOWEISHIWUGENBENDEDAO, YEYAOLEJIESHIWUDEXIZHIMOJIE,ZUODAOERZHEDETONGYI;QIGUANJIANSHIYAOQIURENMENRUHEBUZHIYU“PANTIANDIZHIMEI,XIWANWUZHILI”。DITANWENHUAGUANSHEDITANSHEHUIDEXIANGZHENGXINGCENGMIAN, CONGZHEXUEDEJIAODUKEYILIJIEWEIZHONGZHONGDITANXIANXIANGSUOYUNHAN、TIXIANDEJINGSHEN。CICHUZHUANGZIZHIDAOCHANMINGLEYIDAOTONGWUDESHIZHI、NEIHAN、YAOQIUHEGUANJIAN, ZHAOSHIDITANSHEHUIDEFAZHANXUYAOJINXINGYIDAOTONGWU、YIJINGSHENJIAYUSHEHUIDEWENHUAYUNZUO,KEYIKANZUOSHIDITANWENHUADEJINGSUI。

  2、“YINGYUHUAERJIEYUWU”: DITANWENHUADEZHUYAOJIAZHIGUANNIAN。ZHUANGZIXUEPAIDUIRUJIA、MOJIA、FAJIA、MINGJIADEWULUNJINXINGLEXITONGDEPIPAN。ERZHUANGZIZHIXUE,“YINGYUHUAERJIEYUWU”, ZAIXISHOU、PIPANQITAGEJIASIXIANGDEJICHUSHANG, GOUJIANLEZIJIDUTEDEQIWULUNHEWAIWULUN, DUIYUDAOHEWUDERENSHIBIQITAGEJIAGENGWEITONGTOU。SHISHISHANG,《ZHUANGZI》WULUNZHONGXUDUOJIAZHIGUANNIANYENENGZUOWEIDITANWENHUADEJIAZHIGUANNIAN。ZHEIXIEGUANNIANBAOKUO: GUISHENG(RU“AIREN”、“AIJI”)、PINGDENG(RUSHENDAODE“QIWANWUYIWEISHOU”)、KUANRONG(RULAOZIDE“KUANRONGYUWU,BUXUEYUREN”、SONGXINGHEYINWENDE“JIEWANWUYIBIEYOUWEISHI”)、JIEYUE(RUMOJIADE“BUCHIYUHOUSHI,BUMIYUWANWU”)DENG。DANGRAN,《ZHUANGZI》SUIYANGYIZHEPIPANJINGSHEN, DANQUEFAYONGYUTANSUOWANWUDEKEXUEJINGSHEN,YECUNYOUBIANDIJUTISHIWUDEQINGXIANG,ZHEIXIEDOUBUKEQU。

  3、“YUTIANDIJINGSHENWANGLAI”: DITANYUJINGZHONGDEWENHUAZIJUE。《ZHUANGZI》GAODUSONGYANGRENDEWENHUAZIJUE,RENWEIRENZHIYOU“XINGQUANJINGFU”,“XINGJINGBUKUI”, CAINENGZUODAOYUTIANRANWANWUXIANGTUIYI(《DASHENG》)。DANTONGSHIYOURENWEI,RENLEIDUIWENHUADEZHUIQIURAOLUANLETIANXIAWANWUDEWUXING。ZHEIZHONGMAODUNTAIDUFAYINGCHUDANGSHIRENMENSHANGWEIDADAODAODEHEKEXUEDEWENHUAZIJUE,WEINENGZHENZHENGZUODAO“YUTIANDIJINGSHENWANGLAI”。DITANSHEHUISHIRENLEIZAIJINGLILEGONGYEWENMINGDEKUNJINGZHIHOUTICHULAIDEYIZHONGXINDEJINGJISHEHUIXINGTAI, ZUOWEICONGWENHUASHANGDUIGONGYEWENMINGFANSIHEPIPANDECHENGGUO, JUBEILEYIDINGCHENGDUSHANGDEWENHUAZIJUE。DANSHI,XIANGDUIYUSHEHUIJINBUDEYAOQIU,RENLEIHAIXUZAIDAODESUYANGHEKEXUEZHISHISHANGJINYIBUWANSHAN,DACHENGRENWENJINGSHENHEKEXUEJINGSHENDETONGYI。DAOBISHI, RENLEIJIAYUWUDESHUIPINGDADAOXIANGDANGGAODECENGMIAN,DITANSHEHUICAINENGZHENZHENGJIANCHENG。

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