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2008年,财政部等五部委颁布了《内部控制基本规范》,2010年又颁布了《内部控制配套指引》。内部控制得到了社会公众前所未有的关注与重视。在内部控制的建立与完善过程中,授权有效性是非常重要的环节。不同等级的部门及岗位应被赋予多大权力,如何监督和保障权力的有效行使直接决定了内部控制能否得以有效执行。授权的有效性包括权力授予的恰当性、权力执行有效性及授权监督有效性三个方面。本文拟结合我国上市公司实际情况,从权力授予、权力执行与权力监督三个层面对授权有效性予以论述。
In 2008, five ministries including the Ministry of Finance promulgated the “Basic Norms for Internal Control” and in 2010 issued the “Guidelines for Supporting Internal Control.” Internal control has received unprecedented public attention and attention. In the process of establishing and perfecting internal control, the validity of authorization is a very important link. Different levels of departments and positions should be given much power, how to supervise and safeguard the effective exercise of power directly determines the internal control can be effectively implemented. The validity of the authorization includes three aspects: the appropriateness of the grant of power, the effectiveness of the execution of the power and the validity of the authorization supervision. This article intends to discuss the validity of the authorizations from the three aspects of the granting of power, the execution of power and the supervision of power in combination with the actual situation of listed companies in our country.