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财政部、证监会、审计署、银监会、保监会联合发布的我国第一部《企业内部控制基本规范》(以下简称《基本规范》),借鉴和发展了内部控制的要素。《基本规范》要求企业建立与实施有效的内部控制,应当包括内部环境、风险评估、控制活动、信息与沟通、内部监餐五要素。这五要素借鉴了COS0内部控制五要素的框架,同时又吸收了风险管理八要素的精神实质,具有一定的创新性。
The first “Basic Norms of Enterprise Internal Control” promulgated by the Ministry of Finance, China Securities Regulatory Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission (CIRC) jointly referred to and developed the elements of internal control. The “basic norms” require enterprises to establish and implement effective internal control should include the internal environment, risk assessment, control activities, information and communication, internal monitoring of the five elements. These five elements draw on the framework of the five elements of internal control of COSO, meanwhile, they absorb the essence of the eight elements of risk management and have some innovation.