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纵观十多年来,资本市场上发生的大大小小的丑闻,企业内部控制缺失难辞其咎,强化内部控制和风险管理,已成为当今国际国内资本市场的重要课题。2012年,是我国在境内主板上市的公司开始实施《企业内部控制基本规范》的关键时点,内部控制能否有效实施,既关系到我国资本市场的健康发展,又关系到企业能否在在经营中识别风险、防御风险,提高可持续发展的能力。
Throughout the past decade or so, the scandals in large and small capital markets, the blame for the lack of internal control over enterprises, and the strengthening of internal control and risk management have become important topics in today’s international and domestic capital markets. In 2012, it was the key point when the companies listed on the domestic main board started to implement the “basic norms of internal control”. Whether internal control can be implemented effectively is not only related to the healthy development of China’s capital market, Identify risk in business, defense risks, improve the ability of sustainable development.