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2007年年初,由财政部等六部委共同组成的企业内部控制标准委员会研究制定的企业内部控制规范征求意见稿正式问世,新《企业内部控制规范(征求意见稿)》(简称新规范)的出台具有务实、创新特色,对企业经营管理质量的持续改善必将产生积极的影响。一、新规范的积极效应首先,为企业内控制度体系的健全构建了新框架与宽平台。新规范通过确立企业内部控制的基本框架结构及其
At the beginning of 2007, the draft for soliciting opinions on internal control of enterprises formulated and studied by the Committee on Internal Control Standards composed of six ministries and commissions such as the Ministry of Finance officially came into being. The promulgation of the new Standard for Corporate Internal Control (draft for soliciting opinions) A pragmatic and innovative features, the continuous improvement of the quality of business management will have a positive impact. First, the positive effects of the new norms First of all, for the soundness of the enterprise internal control system to establish a new framework and wide platform. The new standard through the establishment of the basic framework of internal control and its structure