... manual override 手动超越控制 ; 手动超控 management override 管理人员越权 ; 管理人员滥用职权 ; 理层凌驾 override system 为提高 ; 后备保险系统 ...
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最后,提出了高校内部会计控制应用中的轨制局限,如高校内部会计控制对管理人员滥用职权、蓄意营私舞弊或内部不相容职务的人员串通作弊等。
Finally, the essay presents the system limitation in the application of internal accounting control like abuse of power by the supervisors, deliberate corruption, collusive cheating and so on.
监事会作为公司专设监督机关,其职能的有效发挥能有效遏制“内部人控制”,防止公司董事及高级管理人员滥用职权,侵害公司利益及股东利益。
The supervisory board, as a special established department, can effectively prevent power abuse of the board of directors, and protect the legal rights of the shareholders and the companies.
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