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一、引言随着2006年中国上海证券交易所《上市公司内部控制指引》(同年7月1日起施行)和深圳证券交易所《上市公司内部控制指引》(2007年7月1日起施行)的发布实施,中国上市公司内部控制信息披露逐步为人所知、走向正途,尽管今天看来,当时的内部控制信息披露主要侧重于内部控制重大缺陷或重大风险以及自我评价和审计报告等方面,还不十分规范和完善。直到2008年中国国家财政部、审计署等五部委联合发布《企业内部控制基本规范》
I. INTRODUCTION As the Guidelines on Internal Control of Listed Companies issued by the Shanghai Stock Exchange in China (implemented on July 1 of the same year) in 2006 and the Guidelines on Internal Control of Listed Companies issued by the Shenzhen Stock Exchange (effective as of July 1, 2007) The disclosure of internal control information of listed companies in China gradually became known and went to the right direction. Although it seems that the disclosure of internal control information at that time mainly focused on major defects or major risks in internal control as well as self-evaluation and audit reports, Not yet very standardized and perfect. Until 2008, China’s Ministry of Finance, the Audit Commission and other five ministries jointly issued the “Basic Standards for Enterprise Internal Control”