近日,财政部副部长王军明确提出,“加强内部控制制度建设,是会计行业面临的重大而急迫的课题。”一部适合我国企业经营特点和管理要求的《企业内部控制指引》也正在紧锣密鼓地制定中。相信在2006年,中国企业会迎来一个“内控年”。王军指出,我国企业内部管理松弛、控制弱化的情况具有一定普遍性,加之我国境外上市公司越来越面临上市地监管部门对内部控制问题施加的种种压力,因此,客观上要求内部控制制度的研究、制定工作,宜早不宜迟、宜快不宜慢。要 Recently, Wang Jun, Vice Minister of Finance, explicitly pointed out: “Strengthening the construction of the internal control system is a major and urgent issue for the accounting profession.” A “Guide to Internal Control” that suits the characteristics and management of the enterprises in our country Is in full swing to develop. I believe in 2006, Chinese enterprises will usher in a “Year of Internal Control.” Wang Jun pointed out that the relaxation of internal management of our enterprises, the control of the weakening of the situation has a certain degree of universality, coupled with China’s listed companies are increasingly facing the regulatory authorities listed on the issue of internal control exert various pressures, therefore, the objective requirements of the internal control system Research, work-making, should not sooner or later should soon be not slow. want