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在2008年《企业内部控制基本规范》及2010年《企业内部控制配套指引》正式发布以后,证监会提出了“选择试点、逐步推广、总结经验、稳步推进”的原则,分步骤、分阶段在上市公司中开始内控规范体系建设。自2012年起,主板上市公司都要求披露内控报告(非国有控股上市公司不晚于2014年执行)。那么,从上市公司披露的内控报告来看,其存在的问题有哪些、应如何应对?笔者以2012年上市公司披露的内控报告为例,对此进行分
After the 2008 “Basic Rules for Enterprise Internal Control” and the “Guidelines for Supporting Enterprise Internal Control” were officially released in 2008, the CSRC proposed the principle of “selecting and piloting, gradually popularizing, summing up experiences and steadily advancing”. In a step-by-step manner, Stage in the listed company began to regulate the internal control system. Since 2012, the listed company of the Main Board has required the disclosure of the internal control report (the non-state-controlled listed company executed no later than 2014). So, from the disclosure of internal control report of listed companies, what are the problems, how should we deal with? The author of 2012 listed companies to disclose the internal control report, for example, this