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我国内部控制的现状是颁布了部分可行并且完善的规范,包括了适用于所有企业的基础性规范,上市公司监管机构,中国证监会发布的有关规则,各行业监管机构发布的内部控制规范方面的文件以及针对中央企业颁布的内部控制框架指引这四方面。虽然国家的政策法规做了许多扎实有效的工作,并取得了较大的成绩,但与国际先进、成熟的内部控制规范体系相比较,仍然存在着不小的差距。具体表现在内部控制规范体系不完善,忽视内部控制环境建设,企业内部控制的相关规范制度亟待整合,企业对内部控制的内涵认识不清这四大方面,针对这四方面我们分别可以采取以下措施。
The status quo of China’s internal control is promulgated some feasible and perfect norms, including the basic norms applicable to all enterprises, listed companies regulatory agencies, the relevant rules issued by the China Securities Regulatory Commission, the internal control regulations issued by various industry regulators Documents and guidelines for the internal control framework promulgated by the Central Government. Although the country’s policies and regulations have done a lot of solid and effective work and achieved great success, there is still a big gap compared with the international advanced and mature system of internal control norms. Specific performance in the internal control system is not perfect, ignoring the construction of the internal control environment, the internal control of the relevant norms need to be integrated, the internal control of enterprises to understand the four major aspects of confusion, we can take these four aspects of the following measures .