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2006年6月5日,上海证券交易所制定并发布了《上海证券交易所上市公司内部控制指引》,于2006年7月1日起施行。2006年9月28日,深圳证券交易所发布了《深圳证券交易所上市公司内部控制指引》,自2007年7月1日起施行。2006年7月,财政部联合相关部门成立了企业内部控制
On June 5, 2006, the Shanghai Stock Exchange formulated and promulgated the “Guide for Internal Control of Listed Companies in Shanghai Stock Exchange”, which came into force on July 1, 2006. On September 28, 2006, the Shenzhen Stock Exchange issued the Guidance on Internal Control of Listed Companies of Shenzhen Stock Exchange, which came into force on July 1, 2007. In July 2006, the Ministry of Finance jointly established the internal control of the enterprise with relevant departments