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内部控制作为一种重要的管理方法,是上世纪50年代后随着经济的发展和管理科学的发展而建立起来的。对于它的内容和定义还没有完善,而是随着管理技术等因素的不断进步而日益丰富。1992年COSO委员会发布了COSO框架(简称IC—IF框架),该框架发布后就得到了广泛的运用。对于企业的风险防治,财务舞弊的减少,内部控制是最为有效的方法。我国于2008年7月1日由财政部等5个部门联合发布的《企业内部控制基本规范》实施,作为我国第一部内部控制的规模要求,它适时地满足了我国企业内部控制建设的和防范风险的要求。
As an important management method, internal control was established in the 1950s with the development of economy and the development of management science. Its content and definition have not been refined, but increasingly enriched with the continuous improvement of management technologies and other factors. In 1992, the COSO Committee released the COSO Framework (IC-IF Framework for short), which has been widely used since it was released. For the prevention and control of enterprises, the reduction of financial fraud, internal control is the most effective way. On July 1, 2008, China implemented the “Basic Norms for Enterprise Internal Control” jointly issued by five departments such as the Ministry of Finance. As the first internal scale requirement of internal control in China, it timely met the requirements of the internal control of enterprises in our country Prevent risk requirements.