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在过去的十年中.一系列大型公司丑闻和失败事件的出现,使得公司治理机制及内部控制成为21世纪初受到高度关注的商业问题。这些失败导致了对加强公司治理、风险管理以及内部控制的强烈需求。政府以及立法机关、监管机构以及标准制定机构在日益增加的压力下.开始采取措施以帮助阻止未来可能出现类似情况。旨在帮助公司改进其公司治理的新立法、新标准、新准则和新指南也相继出台.尽管这些标准和指南来源不同,但有一个共同的核心,即好的公司治理本质上需要有效的内部控制系统。2006年8月,由国际会计师联合会下属的商务领域职业会计师委员会(PAIB)完成的《内部控制—当今发展回顾与评价》报告,对全球范围内有关内部控制的沿革和最新发展进行了全面回顾和总结。该报告回顾了内部控制领域的近期发展以及一些最新的思想动态,现就其主要内容进行简要介绍,供大家参考。
In the past decade, the emergence of a series of large-scale corporate scandals and failures has made corporate governance and internal control a highly regarded business issue in the early 21st century. These failures led to a strong demand for strengthening corporate governance, risk management and internal controls. Governments and legislatures, regulators and standards-setting bodies are under increasing pressure to start taking steps to help stop similar situations in the future. New legislation, new standards, new guidelines and new guidelines are also promulgated to help companies improve their corporate governance.Although these standards and guidelines come from different sources, there is a common core that good corporate governance essentially requires an effective internal Control System. In August 2006, the “Internal Control - Review and Evaluation of Today’s Development” report completed by the Professional Accountants Board of Commerce (PAIB) under the Institute of International Accountants conducted a comprehensive review of the evolution and recent developments in internal control worldwide And concluded. The report reviews the recent developments in the field of internal control and some of the latest trends in thought. The main contents of this report are briefly introduced for your reference.