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财政部、证监会、审计署、银监会、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》,被称为中国版的“萨班斯法案”于2009年7月1日起正式施行,为企业内部控制提供了纲领性的指导意见,这是我国继实施与国际接轨的企业会计准则和审计准则之后,在会计审计领域推出的又一与国际接轨的重大改革。内部控制概述和目标(一)内部控制的涵义《企业内部控制基本规范》中把内
The Ministry of Finance, the China Securities Regulatory Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly issued the “Basic Norms for Enterprise Internal Control” in China on June 28, 2008 and is known as the Chinese version of the “Sarbanes-Oxley Act” in 2009 July 1, 2008 came into effect, providing guidance for the internal control of the program, which is the implementation of our country with the international standards of enterprise accounting standards and auditing standards, the introduction of another in the field of accounting auditing and international standards Major reforms. Overview and Objectives of Internal Control (I) The meaning of internal control The “Basic Norms of Internal Control”