全面性原则要求公司内部控制流程和措施应当全方位进行，而并非只会空头喊口

Comprehensiveness principle requires that the internal control procedures and measures should be comprehensive and not just short shouting slogans, no specific implementation into practice. Here that the comprehensive two meanings, first, to implement the entire process overall business development activities of the company, from each stage of the strategy, execution and supervision should need to go through a strong internal control and regulatory control of company personnel, first Second, the company's internal controls should be reflected in the company's processes so matters and business development in the current stage of the company's internal control system also calls for research and called for a full range of enterprise needs to establish a sound internal control homeostasis enterprise management systems.

The principle of comprehensiveness requires that the company's internal control processes and measures should be carried out in all aspects, not just empty slogans, not concrete implementation. The comprehensiveness of the company here includes two meanings, first, to implement the company's overall business development activities of the entire process, from strategy, implementation, supervision and other stages should need to go through the company's internal control of strong control and supervision, second, the company's internal control should be reflected in the company's so process matters and development of business, At present, the company's internal control management research system also calls for and calls on enterprises to establish and improve the enterprise dynamic balance of internal control management system.

The principle of comprehensiveness requires that the company's internal control processes and measures should be carried out in an all-round way, rather than just shouting slogans, without specific implementation. The comprehensiveness here includes two meanings. First, to implement the whole process of the company's overall business development activities, from strategy, implementation, supervision and other stages, it should be subject to strong control and supervision of the company's internal control personnel. Second, the company's internal control should be reflected in all process matters and development business of the company. At present, the company's internal control The research system of department control management also calls for and calls on enterprises to establish and improve the internal control management system of dynamic balance in an all-round way.<br>