2008年6月,财政部、国资委、证监会、审计署、银监会等五部委联合发布了我国第一部《企业内部控制基本规范》,是我国在会计、审计领域推出的又一与国际接轨的重大改革,也使我国企业内部控制规范工作跨入新的发展阶段。准确理解掌握《企业内部控制基本规范》,结合应用指引,设计和建立一套适合企业实际情况的内部控制体系,成为提升企业管理水平的一项重要任务和有效抓手。 In June 2008, the five ministries and commissions including Ministry of Finance, SASAC, China Securities Regulatory Commission, Audit Commission and China Banking Regulatory Commission jointly issued the first “Basic Norms for Internal Control of Enterprises” in our country, which is another international standard introduced by China in the fields of accounting and auditing Major reforms, but also make our country’s internal control norms into a new stage of development. It is an important task and an effective starting point for us to accurately understand and master the Basic Norms of Enterprise Internal Control and to apply the guidelines to design and establish a set of internal control system that suits the actual conditions of the enterprise.