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2010年4月26日,财政部、证监会、审计署、银监会、保监会联合发布了《企业内部控制基本规范配套指引》,经过一年多的实施,企业的内部控制体系基本建成,为了进一步深化企业内部控制的落实程度,提高企业的管理水平,本文结合新时期企业内部控制的实际情况,融合国际先进经验提出了一些可行性的途径与方式。
On April 26, 2010, the Ministry of Finance, the China Securities Regulatory Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly issued the “Guidelines for Supporting the Basic Norms of Enterprise Internal Control”. After more than a year of implementation, the internal control system of the enterprise has basically been completed. In order to further deepen The implementation of internal control, improve the management level of enterprises, this article combined with the actual situation of internal control in the new era, integration of international advanced experience and put forward some feasible ways and means.