核电管理体系与内控体系之融合

摘要

本文阐述了核电企业建立内部控制体系的必要性，介绍了企业内部控制的基本概念，分析了核电管理体系与内部控制要求的差异，论证了体系融合的必要性及可行性，并设计了体系融合方案，为核电企业内部控制体系的建设提供借鉴和参考。%This paper describes the necessity of nuclear power plant to establish internal control systems,and introduces the basic concepts of internal control, and analyzes the differences between nuclear power plant management system and internal control system.The article demonstrates the necessity and feasibility of system integration, and designed a system integration program,which provides the reference for the construction of internal control system of nuclear power plant.