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2008年6月28日,财政部、证监会、审计署、银监会、保监会联合发布了《企业内部控制基本规范》。这标志着中国版的“萨奥法案”已正式启动,这也必将兴起国内企业强化内部控制的高潮。内部控制是由单位治理层、管理层、及其全体员工共同实施的、旨在实现控制目标的过程。内部控制
On June 28, 2008, the Ministry of Finance, the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly issued the “Basic Norms for Internal Control of Enterprises”. This marks the official launch of the Chinese version of the “Sarbanes-Oxley Act,” which will surely give rise to the upsurge of domestic enterprises in strengthening internal control. Internal control is implemented by the unit’s management, management and all its employees in order to achieve the goal of control. Internal Control