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内部控制是现代企业进行有效管理、实现经营目标的重要手段,但多年来我国多数企业在内部控制方面却不尽如人意,有的企业根本没有内部控制制度建设,有的企业的内部控制制度犹如一纸空文,所以类似中航油、蓝田股份、伊利等内部控制失败案才会一再上演。虽然2008年财政部等五部委已经联合发布了《企业内部控制基本规范》,但仅提供了一个基础框架,很多企业在执行时还是存在一些困惑。所幸的是,今年《企业内部控制配套指引》终于破茧而出,连同《企业内部控制基本规范》为我国企业提供了一套适合企业实际情况、整合了国际先进经验的内部控制规范体系,企业在内控建设方面从此变得有规可依、有章可循了。有鉴于此,我刊将为读者提供一组内部控制文章,一方面让企业认清目前上市公司、中型民营企业在内部控制方面存在的问题,以及成功企业是如何完善内控的;另一方面对目前的内部控制规范体系进行解析,以帮助企业更好地理解和实施。
Internal control is an important means for modern enterprises to effectively manage and achieve their business objectives. However, most of the enterprises in our country have not achieved satisfactory results in internal control over the years. Some enterprises have no internal control system and some have no internal control system A dead letter, so similar to CAO, Lantian shares, Erie and other internal control failed case will be staged again and again. Although five ministries and commissions such as the Ministry of Finance jointly released the “Basic Norms for Enterprise Internal Control” in 2008, they only provided a basic framework and many enterprises still had some puzzles in their implementation. Fortunately, this year’s “Guideline on Corporate Internal Control” has finally come out. Together with the “Basic Norms for Enterprise Internal Control,” we have provided our enterprises with a set of internal control norms that fit the actual situation of the enterprises and integrate advanced international experience. In the internal control has become a rule-based, rule-based. In view of this, I will provide readers with a series of internal control articles, on the one hand allow enterprises to recognize the current listed companies, medium-sized private enterprises in the internal control problems, and how to improve the successful business of internal control; on the other hand The current system of internal control to resolve, to help enterprises better understand and implement.