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当前,国家五部委先后联合发布《企业内部控制基本规范》和18项《企业内部控制配套指引》,要求自2009年7月1日起在上市公司范围内施行,鼓励非上市的大中型企业执行。根据五部委的要求以及云南省财政厅、国资委的相关要求,云南省属各企业和上市公司纷纷了解、学习并尝试建立内部控制规范体系。在探索实施过程中,大多数企业对内部控制规范体系存在不同程度的疑惑、抵触甚至误解出现了“走形式”、“绕弯路”和“瞎折腾”等现象,不但影响了企业提升管理、防范风险的效果,还浪费了企业的精力和资源。
At present, the five ministries and commissions of the state jointly issued the “Basic Norms for Enterprise Internal Control” and the 18 “Guidelines for Enterprise Internal Control”, requiring them to be implemented within the scope of listed companies as of July 1, 2009 to encourage the implementation of non-listed large and medium-sized enterprises . According to the requirements of the five ministries and commissions and the relevant requirements of the Yunnan Provincial Department of Finance and the State-owned Assets Supervision and Administration Commission of the People’s Republic of China, all enterprises and public listed companies in Yunnan Province have learned, studied and tried to establish a system of internal control standards. In the process of exploration and implementation, most enterprises have different degrees of doubts about the system of internal control norms, such as “go form”, “go around the bend” and “blind toss” Enterprises to enhance management, prevent the effect of risk, but also a waste of energy and resources business.