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《企业内部控制基本规范》自2009年7月1日起在上市公司施行,并鼓励非上市的大中型企业执行。企业及企业外部对内部控制的需求与日俱增,企业在建立内部控制体系时需要考虑成本效益原则,并从六个方面论证和实施。
The “Basic Rules for Enterprise Internal Control” have been implemented on listed companies since July 1, 2009 and are encouraged to be implemented by non-listed large and medium-sized enterprises. The internal control needs of enterprises and enterprises are increasing day by day. Enterprises need to consider the principle of cost-effectiveness when establishing their internal control systems and demonstrate and implement them from six aspects.