我国于2008年6月28日正式颁布了新的《企业内部控制基本规范》,并随之出台了内控评价、内控应用、内控鉴证、内部控制配套等一系列指引,对于新规范的正确解读与理解,不仅有利于加强企业风险防范意识,而且有利于促进企业内部控制管理水平的提高。 China officially promulgated the “Basic Norms for Enterprise Internal Control” on June 28, 2008 and subsequently issued a series of guidelines on internal control evaluation, internal control application, internal control verification and internal control support and so on. The correct interpretation of the new norms and Understanding is not only conducive to strengthening the awareness of corporate risk prevention, but also conducive to promoting the improvement of internal control and management.