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随着财政部一系列关于内部控制制度相关政策法规的颁布,以及实践中内部控制制度的不断完善,说明我国已初步建立了内部控制信息披露制度框架,但是内部控制信息披露制度在实施过程中仍然存在诸多不足,本文以目标为切入点,分析了内部控制信息披露制度应实现的目标及相应的政策建议。
With the promulgation of a series of relevant policies and regulations of the Ministry of Finance on the internal control system and the continuous improvement of the internal control system in practice, it shows that our country has initially established the framework of the internal control information disclosure system. However, in the implementation process of the internal control information disclosure system There are many deficiencies, this article takes the goal as an entry point, analyzes the goals that the internal control information disclosure system should achieve and the corresponding policy suggestions.