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2010年4月财政部等五部委联合发布了《企业内部控制配套指引》,该配套指引包括18项《企业内部控制应用指引》、《企业内部控制评价指引》和《企业内部控制审计指引》,连同2008年6月联合发布的《企业内部控制基本规范》,标志着适应我国企业实际情况、融合国际先进经验的中国企业内部控制规范体系基本建成。为了更好的理解把握基本规范和配套指引的实质内涵,促进企业科学构建内部控制评价体系,笔者在
In April 2010, the five ministries including the Ministry of Finance jointly released the “Guide for Supporting Enterprise Internal Control”, which includes 18 Guidelines for the Application of Internal Control, Guidelines for the Evaluation of Internal Control and Guidelines for the Audit of Internal Control of Enterprises, Together with the “Basic Norms for Internal Control” jointly promulgated in June 2008, the standard internal control system for Chinese enterprises, which adapts to the actual conditions of our country and integrates international advanced experience, has been basically completed. In order to better grasp the essence of the basic norms and supporting guidelines to promote scientific enterprise to build an internal control evaluation system, the author at