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一、引言作为现代企业管理的重要手段之一,内部控制是企业防范风险,实施有效监管,提高经营效率,最终实现企业经营目标的重要举措。然而,从国外的“安然”、“世通”、“施乐”事件到国内的“银广夏”、“琼民源”、“中航油”事件,无一例外的暴露出企业内部控制的重大缺陷。这也为我国企业强化内部控制意识,加强企业内部控制敲响了警钟。于是,2008年6月28日,财政部连同证监会、国家审计署、银监会、保监会制定并公布了《企业内部控制基本规范》,从内部控制的定义,目标,框架等方面规范了我国企业的内部控制制度。
I. INTRODUCTION As one of the important means of modern enterprise management, internal control is an important measure for enterprises to guard against risks, implement effective supervision, improve operational efficiency and ultimately achieve their business objectives. However, from the “Enron ”, “WorldCom ” and “Xerox ” events in foreign countries to the domestic ones such as “Yin Guang Xia”, “Qiong Min Yuan” and “CAO Oil” , Without exception, revealed a major flaw in the internal control of the enterprise. This also sounded the alarm for Chinese enterprises to strengthen their awareness of internal control and strengthen their internal controls. Therefore, on June 28, 2008, the Ministry of Finance and the CSRC, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission formulated and promulgated the “Basic Norms for Enterprise Internal Control”, and standardized the definition, objective and framework of the internal control of our country’s enterprises Internal Control System.