论文部分内容阅读
案例分析题一长江公司为一家境内外同时上市的公司,内部控制检查中发现了如下情况:1.董事会2011年1月召开会议,对上年的各项工作进行了回顾总结,对下一步工作形成了决议。(1)由于多年来公司高速增长,今年持续高速增长的难度很大,根据本公司目前的形势,决定将实现企业高速增长作为内部控制体系建设的唯一目标,力争在经济效益方面再上一个台阶。(2)为了加强对子公司的有效控制和监督,会议决议,下一级公司的董事长必须由上一级公司董事会成员兼任,以便及时沟通信息,将上级董事会决策的信息
Case Study Question 1 Yangtze River Company is a listed company both at home and abroad. During the internal control inspection, the following situations were found: 1. The Board of Directors held a meeting in January 2011 to review and summarize the previous year’s work, Formed a resolution. (1) Due to the rapid growth of the Company over the years, it is very difficult to achieve sustained and rapid growth this year. According to the current situation of the Company, the Company decided to achieve rapid growth of the enterprise as the sole target of its internal control system and strive to reach a higher level in economic efficiency . (2) In order to strengthen the effective control and supervision of the subsidiaries, the resolution of the meeting that the chairman of the next company must be concurrently served by the board members of the company at the next higher level in order to timely communicate the information, make the decision of the superior board of directors