【摘 要】
：
伴随着公司制企业的发展,在公司治理过程中,愈发显现出一个公司内部控制水平的高低对公司的生存、发展的作用至关重要。2008年6月,我国财政部会同证监会、审计署、银监会、保
【机 构】
：
大信会计师事务所(特殊普通合伙)上海分所,
论文部分内容阅读
伴随着公司制企业的发展,在公司治理过程中,愈发显现出一个公司内部控制水平的高低对公司的生存、发展的作用至关重要。2008年6月,我国财政部会同证监会、审计署、银监会、保监会制定了《企业内部控制基本规范》,并陆续发布了《企业内部控制应用指引》、《企业内部控制评价指引》等一系列文件,为公司内部控制的完善起到了指导作用。现主要结合内部控制五要素对完善公司内部控制的措施提出建议。
With the development of company-owned enterprises, it becomes more and more important in corporate governance process that the level of internal control of a company plays an important role in the survival and development of the company. In June 2008, the Ministry of Finance jointly formulated the “Basic Norms for Enterprise Internal Control” with the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission and successively released a series of “Guidelines for the Application of Internal Control and Guidelines for the Evaluation of Internal Control of Enterprises” The document has played a guiding role in perfecting the internal control of the company. Now it puts forward suggestions on how to perfect the internal control of the Company by combining the five elements of internal control.
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