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近几年,财政部会同五部委先后发布《企业内部控制基本规范及配套指引》,用以指导境内企业建立健全和有效实施内部控制。但由于国有资本在资本市场比例不合理的机制性问题无法解决,且长期缺乏对内部控制理论的深入研究与普及,同时企业管理人员普遍缺乏对内部控制理论落地的研究和实践,造成《企业内部控制基本规范及配套指引》难于有效落实。那么企业如何建立健全和有效实施内部控制,并能有效落实《企业内部控制基本规范及配套指引》,笔者认为可以从以下几方面
In recent years, the Ministry of Finance and other five ministries and commissions successively issued the “Basic Norms and Supporting Guidelines for Enterprise Internal Control” to guide domestic enterprises in establishing, improving, and effectively implementing internal controls. However, due to the institutional problem that the state-owned capital is unreasonable in the capital market can not be solved and long-term research and popularization of the theory of internal control is lacking, enterprise managers lack the research and practice of internal control theory, Control the basic norms and supporting guidelines “difficult to effectively implement. So how to establish a sound and effective implementation of internal control, and can effectively implement the ”basic norms and supporting internal control guidelines," I believe that the following aspects