企业内部控制规范体系正式实施一年多来,总体平稳,但在具体实施过程中,部分企业还存在理解认识上的不到位和实际执行上的偏差。为了稳步推进企业内部控制规范体系贯彻实施,经研究,现就有关问题解释如下:1.企业应如何正确把握内部控制的组织实施工作?答:企业在开始实施内部控制时,应当按照《企业内部控制基本规范》(财会〔2008〕7号)(以下简称基本规范)确定的内部控制目标、要素、原则和具体要求开展工作,强化组织领导,夯实内部控制基础。董事会负责内部 The formal implementation of the system of internal control of enterprises has been implemented for more than a year and has been generally stable. However, during the specific implementation process, some enterprises still have some discrepancies in understanding and actual implementation. In order to steadily promote the implementation of the system of internal control of enterprises, after the study, the relevant issues are explained as follows: 1. How should the enterprise correctly grasp the implementation of internal control? A: When enterprises begin to implement internal control, they should follow the principle of “ (Cai Kuai 〔2008〕 No.7) (hereinafter referred to as the ”Basic Norms“) on the objectives, elements, principles and specific requirements of internal control as stipulated in the ”Controlling Basic Specifications" (Cai Kuai [2008] No. 7), strengthening organizational leadership and solidifying the foundation of internal control. The board is responsible for internal