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“为了加强和规范企业内部控制,提高企业经营管理水平和风险防范能力,促进企业可持续发展,维护社会主义市场经济秩序和社会公众利益,证监会、财政部、审计署、银监会及保监会于2008年6月28日联合发布了我国第一部《企业内部控制基本规范》,并将于明年7月1日起首先在上市公司范围内施行。《企业内部控制基本规范》的发布是中国资本市场发展中的一件大事,其实施将有利于我国资本市场的持续健康发展。在我国,企业内部控制体系建设处于起步阶段,一直没有统一的内控规范,加上一些上市公司内部控制意识淡薄,出现了一些企业内部控制失效甚至舞弊的案件,损害了投资者利益,在市场上造成了恶劣影响。此外,由于企业内部控制不规范而使银行产生大量不良贷款的现象也屡见不鲜。”
“In order to strengthen and standardize the internal control of enterprises, improve the management level and risk prevention ability of enterprises, promote the sustainable development of enterprises and safeguard the order of socialist market economy and public interest, the CSRC, the Ministry of Finance, the Audit Commission, the CBRC and the CIRC June 28, 2008 jointly issued the first ”basic norms of enterprise internal control,“ and will be July 1 next year, the first listed company in the implementation of ”Basic Standards for Enterprise Internal Control," the release of China’s capital A major event in the development of the market, its implementation will be conducive to the sustained and healthy development of China’s capital market.In China, the internal control system is in its infancy, there is no uniform internal control norms, coupled with the weak awareness of some listed companies internal control, Some cases of failure or even fraud of internal control of enterprises appeared, which harmed investors’ interests and caused bad effects on the market. In addition, it is not uncommon for banks to generate a large number of non-performing loans due to the non-standard internal control of enterprises.