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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,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》,日前,财政部制定了《小企业内部控制规范(试行)》(以下简称《规范》),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。
In order to implement the relevant requirements of the CPC Central Committee and the State Council on “Steadily increasing, promoting reform, adjusting structure, benefiting the people and guarding against risks”, 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, The Basic Rules for Internal Control of Enterprises Recently, the Ministry of Finance formulated the “Standard for Small Enterprises Internal Control (Trial)” (hereinafter referred to as “the Code”) to guide and promote the development of small enterprises in strengthening internal control so as to enhance the operation and management level and risk prevention capability , Promote healthy and sustainable development of small businesses.