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近日,财政部、证监会、审计署、银监会、保监会联合发布的《企业内部控制基本规范》(以下简称《基本规范》),标志着我国企业内部控制规范体系建设取得重大突破,也必将引起人们对内部控制有关问题的极大关注。为帮助广大内部审计人员及时了解和掌握《基本规范》的有关内容,本刊将组织刊发系列文章,阐述《基本规范》立意、框架、内容以及现实意义,同时,通过对国内外内部控制规范的比较,分析其国际趋同与创新。
Recently, the “Basic Standards for Enterprise Internal Control” jointly issued by the Ministry of Finance, China Securities Regulatory Commission, the Audit Commission, China Banking Regulatory Commission and China Insurance Regulatory Commission (hereinafter referred to as the “Basic Rules”) marked a major breakthrough in the construction of the internal control standardization system of our country. People pay great attention to the issues related to internal control. In order to help the internal auditors to keep abreast of and grasp the relevant contents of the “Basic Regulations”, the magazine will organize a series of articles to explain the conception, framework, content and practical significance of the “basic norms”. At the same time, Comparison, analysis of its international convergence and innovation.