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财会[2017]21号2017年6月29日中共中央直属机关事务管理局、国家机关事务管理局财务司,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:为贯彻落实党中央、国务院关于“稳增长、促改革、调结构、惠民生、防风险”的有关要求,引导和推动小企业加强内部控制建设,提升经营管理水平和风险防范能力,促进小企业健康可持续发展,根据《中华人民共和国会计法》《中华人民共和国公司法》等法律法规及《企业内部控制基本规范》,财政部制定了《小企业内部控制规范(试行)》,
Finance Bureau [2017] No.21 June 29, 2017 Finance Bureau of the State Administration of Customs under the Central Government, State Administration of Financial Services, Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, and the Finance Bureau of Xinjiang Production and Construction Corps: In order to implement the relevant requirements of the CPC Central Committee and the State Council on “stabilizing growth, promoting reform, adjusting structure, benefiting people’s livelihood and guarding against risks”, we should guide and promote the development of small enterprises in strengthening internal control so as to enhance the operation and management level and risk prevention capabilities, Promoting the healthy and sustainable development of small-sized enterprises. According to the laws and regulations such as the Accounting Law of the People’s Republic of China and the Company Law of the People’s Republic of China and the Basic Rules for Enterprise Internal Control, the Ministry of Finance formulated the Code for Internal Control of Small Enterprises (Trial)