upward reference 中文意思是什麼
upward reference
解釋
上方向參考-
This article is pointed out that the internal control system of our country commercial bank still is in stage newly established, and the internal control ground range international standard still has the equivalent distance, and the real effect is also too not ideal ? controlling the questions that exist in the system construction inside in accordance with our country commercial bank, and on the foundation to spirit that " the guide to the commercial bank internal control " according to the chinese people bank issuing is recently passed on and uses for reference the advanced interior accuse management practice experience of abroad commercial bank, this article puts forward building the tentative plan of pdca ' s internal control that fits our country national condition system o this tentative plan is stressed in the optimum research to realize the method of internal control system, and the substance is building the control system that the circular spiral moves upward of interior accuse policy decision - interior accuse execution - interior accuse control - interior accuse policy decision,
本文通過對我國商業銀行內部控制現狀進行調查研究后指出，我國商業銀行的內部控制體系還處于初級階段，內部控制水平距離國際標準還有相當的距離，內部控制的實際效果也不太理想。針對我國商業銀行內控體系建設中存在的問題，根據中國人民銀行最近發布的《商業銀行內部控制指引》所傳達的精神並借鑒國外商業銀行先進的內控管理實踐經驗，文章嘗試把符合iso9002標準的質量管理方法（ pdca循環方法）和內控制度建設結合起來，在此基礎上提出建立一個符合我國國情的pdca內部控制體系的設想。該設想著重於內部控制體系最佳實現方式的研究，實質是建立一個以內控決策系統為中心，充分體現內控管理與監督，從內控決策? ?內控執行? ?內控監督? ?內控決策的不斷循環螺旋上升的控制體系。
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