电信企业资产管理内部控制的措施.doc.doc

论完善中国联通阳江分公司资产管理内部控制制度 企业资产管理，在企业运营管理中占有相当重要地位，要对资产进行有效管控，必须先清楚其现状，对其存在问题的原因进行剖析，为公司建立内部控制制度提供依据。本文所述资产，是指企业拥有或控制的存货、固定资产和无形资产。为了提高资产使用效能，保证资产安全，企业应建立一套有效的资产管控措施及制度，形成有效的内部控制机制。内部控制，是由企业董事会、监事会、经理层和全体员工实施的、旨在实现控制目标的过程目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整，提高经营效率和效果，促进企业实现发展战略。为促进实现资产管理目标，加强各项资产管控，全面梳理资产管理流程，及时发现资产管理中的薄弱环节，采取有效措施及时加以改进缺乏严格的保密制度，致使体现在无形资产中的商业机密泄漏；商标等无形资产疏于管理，导致其他企业侵权，严重损害企业利益无形资产内含的技术未能及时升级换代，导致技术落后或存在重大技术安全隐患。无形资产长期闲置或低效使用，就会逐渐失去其使用价值；无形资产处置不当，往往造成企业资产流失。存货、固定资产和无形资产在资产总额中占了保障资产安全、提升资产管理效能，需要制定相关资产管理制度，按照严格的制度管理各项资产。企业应当全面梳理资产流程包括对内部控制设计有效性和运行有效性的评价。内部控制要素并且设计恰当现有内部控制按照规定程序得到了正确执行。结合企业业务流程特点，着重考虑信息系统中与业务流程相关的控制点，并以此评价相关应用系统操作数据的真实性、准确性和合规性。内部控制评价工作方案测试判断和认定企业内部控制是否缺陷构 the same direction of rotation 90 ° or 180 ° for; after each disc rotor when measuring position alignment of the two half coupling constant, should also be in terms of accuracy and consistency. Surface deviation measurement, must in every 180 degrees corresponding to the two radii are equal to each other in order to eliminate errors caused by movement of the rotor. Only a support bearing of the rotor, WA couplings, such as the use of temporary leave the Center, should pay attention to keep the rotor in the measuring process in the center of the bearing oil retaining the nest does not change. Steam oil block, there should be sufficient clearance between the rotor and, in rotors make sure rotor is not on the block or seal oil. At the time of measurement, connections are not allowed between two rotors, each in a free State. Not allowed in case of assembled sleeve, Center work on the toothed coupling. Coupling tool should have adequate stiffness, installation must be secure and reliable. Coupling Center using a dial indicator, the table should be put in prison and avoid touching, to ensure correct measurement. Coupling disc after a week to return to the original position, circumference of dial gauge reading should be able to go back to the original value. When measuring the clearance of