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资本是经济繁荣的推动力,中外资本市场发展的历程告诉我们,企业诚信、遵纪守法,投资者就充满信心,不论是美国的SOX法案,还是日本的J-SOX,抑或中国将全面执行的C-SOX,都说明资本市场需要保持一泓清泉,拥有持续保质的价值和信念。弄潮于资本市场的企业要想做到基业常青,建立完善的内部控制体系为其保驾护航尤为关键。内部控制工作的意义在于通过内控体制来实现企业对风险的管控,同时实现企业价值的最大化。内控体制如果能有效发挥作用,就能够增强企业的抗风险能力,提升企业管理水平,确保企业健康平稳发展。内部控制是一个运动的、变化的过程,既要关注内部控制设计本身,又要关注具体执行环节。美国上市企业的内部控制是从SOX404关注的财务控制向全业务过程、战略及全面的风险管理方向延伸的过程,笔者将以此为理论基础,主要从控制环境、风险评估、控制活动、信息与沟通、监督这五大要素来阐述如何进行内部控制建设。
Capital is the driving force of economic prosperity. The course of the development of Chinese and foreign capital markets tells us that investors are full of confidence in honesty and compliance. Whether the U.S. SOX Act or Japan’s J-SOX or China will fully implement C-SOX, all illustrate the capital market needs to maintain a clear spring, with the value and beliefs of sustained durability. Enterprises seeking to capitalize on the capital market are especially important if they want to achieve evergreen business and establish a sound internal control system. The significance of internal control lies in the fact that the internal control system enables enterprises to control their risks while maximizing the value of their businesses. If the internal control system can effectively play a role, it can enhance the anti-risk ability of enterprises, improve the management level of enterprises and ensure the healthy and stable development of enterprises. Internal control is a movement, the process of change, we must pay attention to the design of internal control itself, but also concerned about the specific implementation. The internal control of listed companies in the United States is the process extending from the focus of SOX404 financial control on the whole business process, strategy and comprehensive risk management. Based on this, the author will take the theoretical basis, mainly from the aspects of control environment, risk assessment, control activities, information and Communication and supervision of these five elements to illustrate how to carry out the construction of internal control.