论文部分内容阅读
2008年6月28日,财政部、证监会、审计署、银监会、保监会等五部委联合发布了《企业内部控制基本规范》。其中要求执行基本规范的上市公司应当对本公司内部控制的有效性进行自我评价,披露年度自我评价报告,并可聘请具有证券、期货业务资格的中介机构对内部控制的有效性进行审计,这无疑给事务所带来了很多的业务机会。以下结合本人从事上市公司内部控制咨询业务的经验,谈些认识和体会。
On June 28, 2008, five ministries and commissions such as Ministry of Finance, China Securities Regulatory Commission, Audit Commission, China Banking Regulatory Commission and China Insurance Regulatory Commission jointly issued the “Basic Norms for Internal Control of Enterprises”. Among them, the listed company that requires the implementation of the basic norms should conduct self-evaluation on the effectiveness of the internal control of the Company, disclose the annual self-evaluation report, and may employ an intermediary institution qualified for securities and futures business to audit the effectiveness of internal control. The office brings a lot of business opportunities. The following combination of I am engaged in the internal control of listed companies consulting business experience, talk about some understanding and experience.