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2010年4月26日,财政部会同证监会、审计署、国资委、银监会、保监会等部门发布了《企业内部控制配套指引》。该配套指引连同2008年5月发布的《企业内部控制基本规范》,共同构建了中国企业内部控制规范体系。这是全面提升上市公司和非上市大中型企业经营管理水平的重要举措,也是我国应对国际金融危机的重要制度安排。在这种背景下,研究企业内部控制是有重要意义的。本文从内部控制理论研究出发,本着理论和实践相结合的原则,分析了一些企业的内部控制现状,发现了我国企业内部控制中存在着几点不足。最后,针对我国企业内部控制中存在的实际问题提出了相应的完善策略,希望对提高我国企业内部控制水平有所帮助。
On April 26, 2010, the Ministry of Finance, together with the China Securities Regulatory Commission, the National Audit Commission, the State-owned Assets Supervision and Administration Commission, the China Banking Regulatory Commission, the China Insurance Regulatory Commission, and other departments, issued the “Guidelines for Internal Control of Enterprises”. This supporting guide, together with the “Basic Standards for Corporate Internal Control” promulgated in May 2008, has jointly established the internal control system for Chinese enterprises. This is an important measure to comprehensively upgrade the management and management of listed companies and non-listed large and medium-sized enterprises, and is also an important institutional arrangement for China to cope with the international financial crisis. Under this background, it is of great significance to study the internal control of enterprises. This article starts from the research of internal control theory, analyzes the current state of internal control of some companies based on the principle of combining theory with practice, and finds that there are several deficiencies in the internal control of enterprises in our country. Finally, the author puts forward the corresponding perfect strategies for the practical problems in the internal control of Chinese enterprises, and hopes to help improve the internal control of Chinese enterprises.