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2010年4月财政部等五部委联合发布了《企业内部控制配套指引》,这标志着企业内控和风险管理的制度体系建设由此进入实施阶段。其中的《企业内部控制应用指引第5号——企业文化》(以下简称《第5号指引》)尤其耐人寻味。下面结合《第5号指引》谈谈我个人的理解。
In April 2010, the Ministry of Finance and other five ministries jointly issued the “Guidelines for the Internal Control of Enterprises”, which indicates that the system of internal control and risk management of enterprises has entered the implementation stage. The “Guidelines for the Application of Corporate Internal Control No. 5 - Corporate Culture” (hereinafter referred to as “Guide No. 5”) is particularly interesting. Below, I will talk about my personal understanding in light of the “Guide No. 5”.