论文部分内容阅读
从哪里入手,如何有效贯彻政策、法规,保障企业规范运作、稳健经营,一直是企业内控建设的难点和重点。财政部、证监会2014年10月发布《我国上市公司2013年实施企业内部控制规范体系情况分析报告》,指出我国上市公司内控建设存在问题,比如部分企业开展内控体系建设的内生动力缺失,存在内控被人为逾越的现象,少数企业评价内控有效性有失客观和公允。财政部、证监会等五部委2008年发布《企业内部控制基本规范》,要
From where to start, how to effectively implement policies and regulations to ensure that enterprises operate in a regulated and steady manner has always been a difficult and important point in the construction of internal control. In October 2014, the Ministry of Finance and China Securities Regulatory Commission released “Report on the Implementation of Internal Control Normative System for Listed Companies in China in 2013”, pointing out that there are problems in the internal control of listed companies in our country, such as the lack of endogenous motivation for some enterprises to develop internal control system, Internal control was artificially overcame phenomenon, a few companies evaluate the effectiveness of internal control is not objective and fair. Five ministries and commissions such as the Ministry of Finance and the China Securities Regulatory Commission released the “Basic Norms for Enterprise Internal Control” in 2008