micro-design meaning in English
微观设计
Examples
- In this essay , the concept of the internal control systems is supplemented and extended , and built on the foundation of analysis the development of coso report and the national internal control systems ; meanwhile , this essay from a standpoint of modern enterprise practice also points out the deficiencies of internal control framework in coso report . it provides methodologies for macro - and micro - design of internal control systems . so it will guide practice on the internal control systems and become the internal control theory of the connection of international standard
本文在对国外内部控制理论(主要是coso报告)及我国上市公司内部控制现状深刻分析的基础上，运用系统论和控制论的原理，对内部控制概念予以补充和扩展，构建了上市公司内部控制的框架，充实了上市公司内部控制理论和完善上市公司内部控制体系：同时从现代企业实务出发，指出coso报告只强调评价而忽略设计和执行的缺陷，并根据扩充了的概念，演绎出总体设计思路和单项设计思路。