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在建立现代企业制度的新形势下,内部控制作为企业生产经营活动的自我调节和自我制约的内在机制,处于企业中枢神经系统的重要位置。企业规模越大,其重要性越显著,特别是作为公众公司的上市公司,内部控制不仅关系到自身的质量和发展,也关系到广大投资者的利益,关系到资本市场的健康发展。自2009年7月1日起,财政部、证监会、审计署、银监会、保监会联合发布的《企业内部控制基本规范》已开始陆续
Under the new situation of establishing modern enterprise system, internal control, as an internal mechanism of self-regulation and self-restriction of production and business activities, is in an important position in the central nervous system of enterprises. The bigger the scale of a firm, the more significant it is. Especially as a listed company of a public company, internal control not only concerns its own quality and development, but also the interests of investors and the healthy development of the capital market. Since July 1, 2009, the “Basic Norms for Internal Control of Enterprises” jointly issued by the Ministry of Finance, the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission have been put in place one after another