论文部分内容阅读
随着我国“企业内部控制基本规范”的发布,究竟需要如何理解该规范及其操作指引的内容,如何在我国企业现在存在的一些问题上进行内部控制的实施,是现在企业普遍存在的疑惑。本文对内部控制基本规范内容进行了详尽的讲解,对我国企业内控现状进行了分析,在此基础上提出了现阶段治理我国企业内部控制的一些必要举措。
With the promulgation of the “Basic Norms of Enterprise Internal Control” in our country, exactly how to understand the contents of the code and its operation guidelines and how to carry out internal control on some problems now existing in our country’s enterprises are now ubiquitous enterprises doubt. This article gives a detailed explanation of the contents of the basic norms of internal control and analyzes the status quo of the internal control of the enterprises in our country. Based on the analysis, some necessary measures for controlling the internal control of the enterprises in our country are put forward.