自我测试监督机制,是集团企业满足监管、实现规范管理和风险控制的必由之路。随着财政部等五部委《企业内部控制基本规范》及配套指引的发布,建立并实施企业内部控制已经成为必然的趋势和要求。特别是经过对国内一系列重大风险事件以 The self-testing and supervision mechanism is the only way for the group enterprises to meet regulatory requirements and achieve standardized management and risk control. With the release of the “Basic Norms for Enterprise Internal Control” and other supporting guidelines issued by the five ministries and commissions such as the Ministry of Finance, the establishment and implementation of internal control of enterprises has become an inevitable trend and requirement. In particular, after a series of major domestic risk events