枢纽性 meaning in English
pivotability
Examples
- Chapter 2 puts forward the internal control system framework and its core arguments through borrowing and initiating present achievements . it claims that the nature of the internal control for securities firms should be determined as one type of inherent system , distinguished from external control , that the management objectives of internal control system for securities firms include : security business objectives ( core objectives ) , security operational environment objectives ( basic objectives ) , security operational information objectives ( conditional objectives ) ; according to the management objectives , the internal control system for securities firms is divided into security business subsystem , security operational environment subsystem , and security operational information subsystem . the control objectives of internal control system for securities firms refers to guard against and eliminate the certain risks that the securities firms faced at the process of achieving management objectives with reasonable assurance
主要内容是:证券公司内部控制的性质应确定为区别于外部控制的一种内在系统;证券公司内部控制系统所要服务的管理目标主要有证券经营业务目标(核心目标) 、证券经营环境目标(基础性目标) 、证券经营信息目标(条件性目标) ;按照管理目标,可以将证券公司内部控制系统分为证券经营业务控制、证券经营环境控制、证券经营信息控制三大子系统;证券公司内部控制系统自身的控制目标是要合理地保证管理目标实现过程中面临的特定风险得到防范和化解;证券公司内部控制系统的控制要素包括控制环境(基础性要素) 、控制目标(起点性要素) 、风险识别(枢纽性要素) 、控制活动(核心要素) 、信息与沟通(条件性要素) 、监控(修正性要素) 。