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内部控制是形成一系列具有控制作用的制度、流程、规范,并予标准化,最后成为一个完整、严谨的体系。今年四月财政部、证监会、审计署、银监会、保监会于今年联合发布的《企业内部控制配套指引》,与2008年5月发布的《企业内部控制基本规范》,形成了一套适应我国企业实际情况且融合国际先进经验的内部控制标准体系。这是全面提升上市公司和非上市大中型企业经营管理水平的重要举措,也是我国应对国际金融危机的重要制度安排。由此可见,国家对内部控制的重视和内部控制对企业的重要性。在复杂的经营活动过程中,管理层不可能事事都亲力亲为,而必须设计一些关键控制点,加以特别关注。有了这些关键控制点给出的各种信息,各级管理人员可以不必详细了解执行过程中的每一细节,就能保证整个组织计划的贯彻执行。
Internal control is to form a series of systems, processes and norms that have a controlling role and be standardized. Finally, it becomes a complete and rigorous system. In April this year, the “Guidelines for Enterprise Internal Control” promulgated by the Ministry of Finance, the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission this year and the “Basic Norms for Internal Control of Enterprises” promulgated in May 2008 have formed a set of guidelines that suit China’s enterprises The actual situation and integration of advanced international experience and internal control standard system. This is an important measure to comprehensively enhance the operation and management level of listed and unlisted large and medium-sized enterprises and is also an important institutional arrangement for our country to cope with the international financial crisis. Thus, the state’s emphasis on internal control and the importance of internal control to the enterprise. In the course of complex business activities, management can not do anything personally, but must design some key control points, with special attention. With all the information presented by these key control points, managers at all levels can ensure that the entire organization’s plan is implemented without having to know every detail of the implementation process.