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随着美国安然、世通舞弊案和我国上市公司财务造假,企业内部控制出现了信任危机,极大的影响了股市和经济的健康发展。为规范公司内部控制,提高信息的准确性,降低经营管理风险,在财政部等的推动和要求下,各上市公司已启动了内部控制评价工作。由于此项工作仍处于初级阶段,各公司对内控规范和指引还未理解透彻,面临很多实际困难,成效不够理想。本文结合本公司过去三年开展内控自评价的经验,总结出内控自评价组织和实施方法,供参考。
With the Enron and WorldCom frauds in the United States and the financial fraud in China’s listed companies, the crisis of trust in the internal control of the enterprises has greatly affected the healthy development of the stock market and economy. In order to standardize the internal control of the Company, improve the accuracy of information and reduce the risk of operation and management, all listed companies have started the evaluation of internal control with the promotion and request of the Ministry of Finance. As this work is still in its infancy, companies have not yet understood the norms and guidelines for internal control. They face many practical difficulties and the results are not satisfactory. Based on the experience of the Company in carrying out internal control self-assessment in the past three years, this article summarizes the organization and implementation methods of internal control self-assessment for reference.