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今年5月22日,财政部等五个部门联合发布了《企业内部控制基本规范》,说明我国政府主管部门开始着手建立企业内部控制规范体系。值此之际,就内部控制中的整体特性及其实务中问题进行探讨和分析。一、内部控制系统的基本属性内部控制存在于一定环境之中,并依赖于环境而存在和发展;内部控制又局限于相对静止的程序、政策、方法、措施,贯穿于企业各个层级,显现了动态性。
On May 22 of this year, the Ministry of Finance and other five departments jointly issued the “Basic Norms for Corporate Internal Control”, stating that the Chinese government authorities are beginning to set up a corporate internal control system. On this occasion, we will discuss and analyze the overall characteristics of internal control and its practical issues. First, the basic attributes of the internal control system Internal control exists in a certain environment, and depends on the environment and the existence and development; internal control is limited to relatively static procedures, policies, methods, measures, runs through all levels of the enterprise, showing Dynamic.