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2008年我国财政部会同证监会、审计署、银监会、保监会制定并印发了《企业内部控制基本规范》,并要求2009年7月1日起在上市公司范围内施行,鼓励非上市的大中型企业执行。在国际金融危机影响之下,航运企业遭受巨大市场风险和经营风险,让我们不得不重新审视公司内部控制制度方面的弊端和缺陷。本文重点分析了航运企业所面临的风险特点和航运企业内部控制存在的缺陷,结合《企业内部控制基本规范》的要求,提出构建内部控制制度体系的基本原则、主要内容和构建程序。
In 2008, the Ministry of Finance, in conjunction with the CSRC, the Audit Commission, the China Banking Regulatory Commission and China Insurance Regulatory Commission, formulated and issued the “Basic Norms for Internal Control of Enterprises” and demanded that the implementation should be implemented within the scope of listed companies with effect from July 1, 2009 to encourage non-listed large and medium-sized enterprises carried out. Under the influence of the international financial crisis, the shipping enterprises suffered huge market risks and operational risks, which made us have to re-examine the defects and flaws in the company’s internal control system. This paper focuses on the risk characteristics of shipping companies and the defects in the internal control of shipping companies. According to the requirements of “Basic Norms of Enterprise Internal Control”, this paper puts forward the basic principles, main contents and construction procedures of constructing internal control system.