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1996年,财政部发布《独立审计具体准则第9号——内部控制与审计风险》,要求注册会计师审查企业内部控制;1999年,新修订的《会计法》从法律的角度对内部控制作出规定;从2001年6月至今,我国又相继颁发了10个有关内部会计控制的全国性规范性文件。这一切都表明,我国政府、会计学界与实务界愈加重视内部控制。然而,从目前的情况来看,我国对内部控制的研究存在封闭化倾向,人们对内部控制认识还不全面,有些甚至是错误的,这与内部控制的本质及其实践作用很不相称。本文试图对内部控制的认识误区进行探讨,以期获得一些有用的启示。
In 1996, the Ministry of Finance promulgated “Specific Guidelines for Independent Auditing No. 9 - Risks of Internal Control and Audit”, requiring Certified Public Accountants to examine the internal control of the enterprise. In 1999, the newly revised Accounting Law stipulated internal control from a legal point of view From June 2001 to the present, China has successively issued 10 national normative documents on internal accounting control. All this shows that our government, accounting circles and practitioners pay more attention to internal control. However, judging from the current situation, there is a tendency to be closed in China’s internal control study. People’s understanding of internal control is not comprehensive and some are even wrong. This is not in accordance with the nature of internal control and its practical role. This article attempts to explore the misunderstanding of internal control in order to obtain some useful inspiration.