文档介绍：中国神华包神铁路有限责任公司
内部控制评价手册
（征求意见稿)
２０09 年 １ 月 ２２ 日
目
ﻮ
录
第一章 目的和使用指南 ．．....．....．．．．.．．.．.．．......．.．.．．...．...．........．.．...．.．...．.．....．...．．...．.．．．.....．... － 3 -
1．１
ﻮ编制目的 .．.．...．..．.．....．．..．.．.．..．．.....．.．．.．.............．．.......．.．.．．.．...．..．.........．....．....．．.....． - 3 -
编制原则 .．.......．.......．..．........．．．.．..．．．.．．...．........．.．..．.......．．.．..．．．．．.．．..．..．..．．...．.．...．...． - 3 -
编制思路 .．．....．．.．．.....．......．．．.．....．..．.．.....．..．．．．.．．．．.．．...．....．.....．..．....．.....．..．.....．．.．...．. - 3 -
适用范围和注意事项 ....．．..．.．．．．.....．....．.．.．......．.......．．...．．....．．.．．..．．....．.．....．...．．．...． - ４ -
更新和完善 .....．......．．......．.．．.....．..............．......．...．．．．....．．.....．.....．.．．．．.．..．....．．．.....．. - 4 －
颁布及生效日期 ．..．....．.......．．.......．.．..．......．．．．．.．．...．．.....．．.．．....．....．.．.．..．.....．.．..．...．. - 5 -
第二章 内部控制评价的基本要求 ..．．．．.．．.．..．．．..．....．...．．.....．.．....．..．..．.．．．.......．...．..．..．......． - ６ －
ﻮ责任主体 ......．．.．..．....．.．..．.....．....．.．.．...．.....．.．.．.．.．．......．.................．．..．.．...．．．..．．.．．...． - 6 －
基本要求 ....．.．...．．．........．．..．...．..........．....．.．.......．.．．.．...．..．.......．．...．．．..．.．.......．.．.．.．... - ６ -
评价原则 .．．．......．．.．.．．.........．.....．.．．.．.．.．....．....．....．．..．..．．.．..．.．．．．．.....．.．...．．......．....．.... - 6 －
评价类型 ...．..．．.．...．．..．．.．．．.．．．．.．．．..．.．........．...．．....．.．..．.．．．...．．．.．．...．．....．....．．.....．.．....．．. - 6 －
评价内容和标准 .．．..．.．..．..．...．．.．．．．....．．.....．...．...．．．．.．．..．．．．......．....．.．．.........．．.．...．..... - 6 -
评价程序与方法 .．........．．．.．．．......．．．..．．...........．．．．.．.．．..．．..．...．．.．.．.．...．．...．....．．.．..．..... - 7 －
评价报告的处理 ．.............．..．.．......．.．．..．．.．.．．.．...．.．.....．............．....．.．.....．...．...．．..．.. － ８ -
第三章 公司层面控制环境总体评价 ......．..．.