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2008年6月28日,我国财政部联合证监会、审计署、银监会、保监会等五部委共同发布了《企业内部控制基本规范》。该规范确立了中国企业建立和实施内部控制的标准框架。《基本规范》描述的标准框架将内部控制五要素分别确定为内部环境、风险评估、控制活动、信息与沟通和内部监督。内部控制
On June 28, 2008, the five ministries and commissions including China Securities Regulatory Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly issued the “Basic Norms for Internal Control of Enterprises”. The code establishes the standard framework for Chinese enterprises to establish and implement internal controls. The standard framework described in the Basic Specification identifies the five elements of internal control as the internal environment, risk assessment, control activities, information and communication, and internal oversight respectively. Internal Control