2008年6月28日,财政部、证监会、审计署、银监会、保监会五部委联合发布了《企业内部控制基本规范》(以下简称“基本规范”),基本规范自2009年7月1日起先在上市公司范围内施行,鼓励非上市的大中型企业执行。这是我国继新企业会计 On June 28, 2008, the five ministries and commissions of the Ministry of Finance, the China Securities Regulatory Commission, the National Audit Office, the China Banking Regulatory Commission, and the China Insurance Regulatory Commission jointly issued the “Basic Standards for Corporate Internal Control” (hereinafter referred to as the “basic specification”). The basic rules were as of July 1, 2009. Starting from the day it was implemented within the scope of a listed company, and it encouraged non-listed large and medium-sized companies to implement it. This is China’s new enterprise accounting