《企业内部控制基本规范》(下称《基本规范》)及其相关配套文件已由财政部等5部委正式颁发,将于2009年7月1日起在上市公司范围内施行,同时也鼓励非上市的大中型企业执行。整套《规范》包括了《企业内部控制评价指引》(征求意见稿)(下称《评价指引》)、《企业内部控制鉴证指引》(征求意见稿)(下称《鉴证指引》)和《企业内部控 The Basic Standards for Enterprise Internal Control (hereinafter referred to as the “Basic Specifications”) and its related supporting documents have been officially issued by five ministries and commissions such as the Ministry of Finance and will be implemented within the scope of listed companies with effect from July 1, 2009, Listed large and medium-sized enterprises to implement. The “Code” includes the Guidelines for the Evaluation of Corporate Internal Control (Draft for Comment) (the “Evaluation Guidelines”), the Guidelines for the Assurance of Corporate Internal Control (Draft for Comment) (hereinafter referred to as the “Guide for Certification”) and the " Internal control