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我国实施内部控制并对其进行规范起步较晚,财政部门于2008年6月颁布了《企业内部控制基本规范》,2010年4月财政部等五部门又联合制定了《企业内部控制配套指引》,由《企业内部控制审计指引》、《企业内部控制应用指引》以及《企业内部控制评价指引》组成,一系列内部控制相关法律法规的制定最终建立起来。相关文件规定,从2011年起,我国在境内外同时上市的公司必须进行内部控制审计,在深、沪两市主板上市的公司也从2012年开始分批实施内部控制审计:第一步是2012年国有控股的上市公司开始全部进行内部控制审计;第二步是非国有控股的主板上市公司从2013年开始不仅要披露公司年报,同时还要对内部控制自我评价报告和财务报告内部控制审计报告进行披露;第三步是从2014年开始其他主板上市公司也必须全部进行内部控制审计;第四步是对于创业板和中小板的上市公司择机实施内控审计;最后对于非上市公司不强制性的要求其必须实施内部控制审计,但是鼓励大中型企业提前执行内控审计。我国即将迎来全面实施内部控制审计的时代。
The implementation of internal control in our country and its regulation started later, the Ministry of Finance promulgated the “Basic Rules for Enterprise Internal Control” in June 2008 and in April 2010, the Ministry of Finance and other five departments jointly formulated the “Guidelines for Enterprise Internal Control” , Which was composed of “Guidelines for Audit of Enterprise Internal Control”, “Guidelines for Application of Internal Control of Enterprises” and “Guidelines for Evaluation of Internal Control of Enterprises”, and finally the formulation of a series of laws and regulations on internal control was finally established. Relevant documents stipulate that since 2011, both domestic and overseas listed companies in China must conduct internal control audits. Companies listed on the main board of Shenzhen and Shanghai listed companies also conducted internal control audits in batches starting from 2012: The first step is 2012 The state-controlled listed companies began to carry out internal control audit. The second step is that non-state-controlled main board listed companies should not only disclose the annual report of the company from 2013, but also conduct internal control self-evaluation report and internal control audit report of financial report Disclosure; the third step is that all other listed companies listed on the Main Board must also conduct internal control audits from the beginning of 2014; the fourth step is to conduct internal control audits on the listed companies of the GEM and SME boards; and finally, the non-mandatory requirements of non-listed companies It must implement internal control audit, but to encourage large and medium-sized enterprises to implement internal control audit in advance. Our country is about to usher in an era of full implementation of internal control audit.