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随着社会的不断发展和进步,企业内部控制理论的推行日益得到人们的关注。但是,我国政府和相关行业目前尚未对内部控制进行统一规范。在现行由财政部颁布的《内部会计控制规范——基本规范(试行)》和《内部会计控制规范——货币资金(试行)》,对公司的内部会计控制提出了指导性的意见。但只有中国证监会颁布了《公开发行证券公司信息披露编报规则》,要求公开发行证券的商业银行、保险公司、证券公司建立健全内部控制制度。而绝大部分企业尚未建立健全内
With the constant development and progress of the society, the implementation of the theory of internal control has been getting more and more attention. However, our government and related industries have not yet unified the internal control. In the current “Internal Accounting Control Standard - Basic Standard (Trial)” and “Internal Accounting Control Standard - Monetary Fund (Trial)” promulgated by the Ministry of Finance, the Company has put forward guiding opinions on the Company’s internal accounting control. However, only China Securities Regulatory Commission promulgated the “Rules on the Compilation of Information Disclosures of Securities Companies by Public Offering,” requiring commercial banks, insurance companies and securities companies that publicly issue securities to establish and improve an internal control system. The vast majority of enterprises have not yet established sound