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2010年4月15日,财政部、证监会、审计署、银监会和保监会联合下发了《企业内部控制应用指引》、《企业内部控制评价指引》和《企业内部控制审计指引》,标志着我国企业内部控制规范体系建设目标基本建成,对规范企业管理、防范企业风险、促进企业健康可持续发展有着深远的意义和影响。通过回顾企业的内控体系建立和评价实践,发现还存在诸多急需解决的问题。文章就企业内控体系建立和评价中现存问题及其原因提出解决方案,以期对业务实践有所帮助。
On April 15, 2010, the Ministry of Finance, the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly issued the Guidelines for the Application of Internal Control, Guidelines for the Evaluation of Internal Control and Guidelines for the Audit of Internal Control of Enterprises, The goal of building an enterprise’s internal control norms system has basically been completed and has far-reaching significance and impact on regulating enterprise management, preventing enterprise risks and promoting the healthy and sustainable development of enterprises. By reviewing the establishment and evaluation of internal control system of enterprises, we find that there are still many urgent problems to be solved. The article proposes solutions to the existing problems in the establishment and evaluation of the enterprise internal control system and their causes, in the hope of helping the business practice.