什么是four-eyes principle?有对应的中文表达吗?

什么是four-eyes principle?有对应的中文表达吗?

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"Four-eyes principle" 是一个财务和业务术语,意思是任何重要的业务决策或交易都需要至少两个人批准。这是为了确保透明度和减少因单一人的错误或不当行为而造成的风险。这个原则意味着没有一个人可以单独完成某个任务或决策;需要另一个人进行复核或批准。


在中文中,"Four-eyes principle" 通常可以翻译为“双签原则”或“四目原则”,意思是两个人都要签字批准。这种原则常用于银行、会计和其他需要高度透明和风险控制的领域。

 

在联合国工业发展组织官网找到了相关表达,如下:

 

The four-eyes principle means that a certain activity, i.e. a decision, transaction, etc., must be approved by at least two people. This controlling mechanism is used to facilitate delegation of authority and increase transparency. The processes in UNIDO's new business model are based on the four-eyes principle, which are facilitated by electronic approvals and workflows in the ERP system. This approach not only ensures the efficiency of processes by enabling fast decision-making while ensuring effective control and monitoring, but also brings about cultural change. Staff members are able to perform these processes irrespective whether they are at Headquarters or in the field.

参考译文:四眼原则是指某项活动,即决定、交易等,必须至少得到两个人的批准。这种控制机制用于促进权力下放和提高透明度。工发组织新业务模式的流程以 "四眼原则 "为基础,企业资源规划系统中的电子审批和工作流程为其提供了便利。这种方法不仅通过在确保有效控制和监测的同时实现快速决策来确保流程的效率,而且还带来了文化变革。无论工作人员是在总部还是在总部外,都能够执行这些程序。

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