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2006年以来,我国内部控制规范和体系不断得到完善,我国对企业是否聘请注册会计师进行内部控制鉴证并出具鉴证报告,没有进行强制性的法律要求。但是随着投资者对企业财务会计信息披露的要求越来越高,金融危机带来的投资谨慎性也越来越强,越来越多的企业愿意自愿披露内部控制鉴证报告。我国内部控制的研究起步晚,内部控制鉴证目前也是参差不齐,本文从自愿性角度来探讨我国内部鉴证报告制度。
Since 2006, the norms and systems of internal control in our country have been continuously improved. Our country does not make any mandatory legal requirements as to whether the enterprises employ certified public accountants for internal control verification and issue verification reports. However, with the increasing demand of investors for the disclosure of corporate financial accounting information and the prudent investment in the financial crisis, more and more enterprises are willing to disclose the internal control certification report voluntarily. The research on internal control of our country started late, and the internal control verification is also uneven at present. This article discusses the internal verification report system of our country from a voluntary perspective.