论文部分内容阅读
内部控制是由企业董事会、监事会、经理层和全体员工实施的、旨在实现控制目标的过程。内部控制的目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略。据财政部会计司发布的《我国上市公司2013年实施企业内部控制规范体系情况分析报告》,截止2013年,共有2312家上市公司披露了内部控制评价报告,占上市公司总数的92.89%,数量及比例均比2012年有
Internal control is implemented by the board of directors, the board of supervisors, the manager and all employees of the enterprise to achieve the goal of control. The objective of internal control is to reasonably ensure that the operation and management of the enterprise are lawful and compliant, that the assets are safe, that the financial reports and related information are truthful and complete, that the operating efficiency and effectiveness are enhanced, and that the enterprises implement the development strategy. According to the “Report on the Implementation of Internal Control Normative System of Listed Companies in China in 2013” issued by the Accounting Department of the Ministry of Finance, as of 2013, a total of 2312 listed companies disclosed the internal control evaluation report, accounting for 92.89% of the total number of listed companies and The ratio is higher than in 2012