《以财务为核心的企业内控及设计》讲义大纲 郑洪涛 博士北京·国家会计学院[Thursday, April 03, 2003]目 录第一讲 内部控制的进展演变...................................................................................................41.1 内部控制的进展过程....................................................41.1.1 萌芽阶段——内部牵制(Internal Check)....................................................................41.1.2 进展阶段(1)——内部控制制度(Internal Control System).....................................41.1.3 进展阶段(2)——内部控制结构(Internal Control Structure)..................................51.1.3 成熟阶段——内部控制整体框架(Internal Control Integrated Framework).......................................51.2 内部控制的内涵........................................................51.2.1 内部控制的概念............................................................................................................51.2.1 内部控制的主体............................................................................................................61.2.3 内部控制的客体............................................................................................................61.2.4 内部控制的方法和手段................................................................................................61.2.5 内部控制的属性............................................................................................................6第二讲 内部控制的要素...............................................................................................................72.1 控制的环境............................................................72.1.1 管理者的经营风格和经营理念....................................................................................72.1.2 董事会及审计委员会....................................................................................................72.1.3 组织结构与权责分派体系........................................................