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财政部、证监会、审计署、银监会、保监会于2008年5月22日联合发布了《企业内部控制基本规范》,于2010年4月26日又联合发布了《企业内部控制配套指引》(本文将上述合称为《企业内部控制规范》),这标志着我国企业内部控制规范体系已基本建立。但企业内部控制规范体系仍属于通用性框架体系,需要企业结合自身的实际建立健全本企业的内部控制制度,并严格执行,才能将企业内部控制规范体系落到实处,这是一项长期而艰巨的系统工程。本文对执行企业内部控制规范中的难点问题进行了剖析,并提出相关对策和建议。
On May 22, 2008, the Ministry of Finance, China Securities Regulatory Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly issued the “Basic Standards for Enterprise Internal Control” and jointly issued the “Guidelines for Enterprise Internal Control” on April 26, 2010 The above collectively referred to as “internal control norms”), which indicates that our country’s internal control system has been basically established. However, the normative system of internal control of an enterprise still belongs to the universal framework system. It requires enterprises to establish and improve the internal control system of the enterprise according to their actual conditions and strictly enforce the system in order to implement the standard system of internal control of enterprises. This is a long-term and arduous task System Engineering. This article analyzes the difficulties in the implementation of the internal control norms and puts forward some countermeasures and suggestions.