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财政部出台的《企业内部控制基本规范》,为企业提供了完整和公认的内部控制框架,同时以法规的形式要求上市公司对本公司内部控制的有效性进行自我评价。《企业内部控制基本规范》要求:企业应当结合内部监督情况,定期对内部控制的有效性进行自我评价,出具内部控制自我评价报告。本文根据《企业内部控制基本规范》的要求从企业层面详细阐述了企业内部控制的方法和一般步骤以及对从企业层面出具内部控制评价报告给予了一定的指引。
The “Basic Norms for Enterprise Internal Control” promulgated by the Ministry of Finance provides the enterprise with a complete and recognized internal control framework and requires the listed company to self-evaluate the effectiveness of the internal control of the Company in the form of laws and regulations. The “Basic Norms of Enterprise Internal Control” require that, in accordance with the internal supervision, the enterprise shall periodically evaluate the effectiveness of internal control and issue a self-evaluation report on internal control. According to the requirements of “Basic Norms of Enterprise Internal Control”, this paper elaborates the method and general steps of internal control of the enterprise from the enterprise level and gives some guidance on issuing the internal control evaluation report from the enterprise level.