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企业内部控制已经成为企业管理的重要组成部分,2008年6月28日,财政部、证监会、审计署、银监会、保监会五部委联合发布了《企业内部控制基本规范》,标志着我国企业用以规范发展、规避风险的内控指南已初步建立。在当前发展形势下,我国企业内部控制制度产生的新变化,对企业加强内部控制提出了新的思路和途径。本文就此进行初步探讨,结合实际操作中需注意的一些问题,提出完善内部控制的对策建议。
Enterprise internal control has become an important part of business management. On June 28, 2008, the five ministries including the Ministry of Finance, the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly released the “Basic Norms for Internal Control of Enterprises” Internal control guidelines for standardizing development and avoiding risks have been initially established. Under the current development situation, the new changes in the internal control system of our country have put forward new ideas and ways for enterprises to strengthen internal control. In this paper, a preliminary discussion of this, combined with some practical problems to be noted, put forward countermeasures and suggestions to improve internal control.