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2010年4月26日,财政部会同证监会、审计署、银监会、保监会发布了《企业内部控制配套指引》。该配套指引连同此前发布的《企业内部控制基本规范》,标志着中国企业内部控制规范体系基本建成。实施内控的实质是企业的一个管理过程。企业内控出问题,或许体现为财务报告的错报,而追溯财务错报的源头,有可能就会发现是内控问题,这至少反映出企业在管理方面存在一定的问题。
On April 26, 2010, the Ministry of Finance, together with the China Securities Regulatory Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission, issued the “Guidelines for Enterprise Internal Control.” The supporting guidelines, along with the previously issued “Basic Rules for Internal Control of Enterprises,” marked the completion of the standard system for internal control of Chinese enterprises. The essence of implementing internal control is an enterprise management process. The problem of internal control may be reflected in the misstatement of financial reports. However, the source of retrospective financial misstatements may be found to be an internal control problem, which at least reflects that there are some problems in the management of enterprises.