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近年来,内部控制得到了专家学者的广泛关注,大家把研究的重点放在了内部控制制度的建设上。分析国内外一些典型的财务舞弊案例,内部控制体系的不健全、不完善是企业倒闭的关键。我国于2008年颁布了企业内部控制基本规范,2010年颁布了配套指引,这两部文件的发布标志着我国内部控制体系的建设正与国际接轨。本文结合我国内部控制的相关规定,从风险管理的角度研究了企业内部控制体系的构建。
In recent years, internal control has received extensive attention from experts and scholars, and everyone has put emphasis on the construction of internal control systems. Analyzing some typical financial fraud cases at home and abroad, the incomplete and imperfect internal control system is the key to business failure. In 2008, China promulgated the basic norms for internal control of enterprises, and issued supporting guidelines in 2010. The issuance of these two documents indicates that the construction of China’s internal control system is in line with international standards. This article combines the relevant provisions of China’s internal control, from the perspective of risk management to study the establishment of an enterprise’s internal control system.