本文针对2007年3月发布的《企业内部控制基本规范》与2001年颁布的《内部会计控制规范——基本规范》进行比较,发现新旧内部控制规范大部相同(近十项)少部分不同(近五项)。通过新旧内部控制规范比较,意在帮助学习、使用内部控制规范的广大会计人员尽快学好、用好内部控制规范。 This article compares the “Basic Standards for Enterprise Internal Control” promulgated in March 2007 with the “Internal Accounting Control Specification - Basic Standards” promulgated in 2001 and finds that most of the old and new internal control norms (nearly 10 items) are partly different Nearly five). Through the comparison of old and new internal control norms, the majority of accountants who intend to help study and use the internal control norms learn as soon as possible and make good use of internal control norms.