一、前言2008年6月28日,财政部、证监会、审计署、银监会、保监会五部委联合发布《企业内部控制基本规范》,并规定于2009年7月1日起首先在上市公司范围内施行,同时鼓励非上市其他大中型企业执行。基本规范要求,上市公司应当对本公司内部控制的有效性进行自我评价,披露年度自我评价报告,并可 I. Introduction On June 28, 2008, the five ministries and commissions including the Ministry of Finance, the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission jointly issued the “Basic Standards for Enterprise Internal Control” and stipulated that within the scope of listed companies Implementation, while encouraging non-listed other large and medium-sized enterprises to implement. The basic norms require that a listed company shall conduct self-evaluation on the effectiveness of the internal control of the Company, disclose the annual self-evaluation report, and may