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从2009年7月1日起,我国上市公司执行《企业内部控制基本规范》,并鼓励非上市公司的大中型企业参照执行。内部控制制度是社会经济发展到一定阶段的产物,公司经营的失败、会计信息失真、违法经营等情况的发生在很大程度上都可以归结为内部控制制度的缺失或失效。目前,世界经济可能面临第二次大萧条以来最严重的经济危机,中东战争、欧洲债务危机与美国经济滞涨,产业结构不合理,物价上涨过快,使我国企业经济增长面临极大的挑战。因此,加强企业内部控制制
From July 1, 2009 onwards, China’s listed companies implement the “Basic Norms for Internal Control of Enterprises”, and encourage large and medium-sized enterprises of non-listed companies to refer to them for implementation. The internal control system is a product of the social and economic development to a certain stage. The failure of the company’s operation, the distortion of accounting information and the illegal operation can all be attributed to a large extent to the absence or failure of the internal control system. At present, the world economy may face the most serious economic crisis since the Second Great Depression. The Middle East war, the debt crisis in Europe and the stagnation of the U.S. economy, the irrational industrial structure and the soaring price inflation will make our country’s economy face great challenges. Therefore, to strengthen internal control system