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一、引言《2002萨班斯——奥克斯利法案》,用立法行动强调内控的重要性,其中的条款要求企业管理层每年对其财务报告内部控制的效果进行评估。我国于2008年6月28日由财政部、审计署等5部委联合发布了《企业内部控制基本规范》(下称《基本规范》),该规范于2009年7月1日起先在上市公司范围内施行。之后,财政部等五部委于2010年4月15日发布了《企业内部控制配套指引》(下称《配套指引》)。该《配套指
I. INTRODUCTION The 2002 Sarbanes-Oxley Act emphasizes the importance of internal controls by legislative action, which requires the management of the business to evaluate the effectiveness of internal controls over financial reporting annually. China on June 28, 2008 by the Ministry of Finance, the Audit Commission and other five ministries jointly issued the “basic rules of enterprise internal control” (hereinafter referred to as “the basic norms”), the standard on July 1, 2009 from the listed company’s scope Internal implementation. After that, the five ministries and commissions such as the Ministry of Finance released the “Guidelines on Corporate Internal Control” (the “Supporting Guidelines”) on April 15, 2010. The "supporting means