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随着我国2006年,国务院国有资产监督管理委员会发布了中央企业全面风险管理指引,2008年6月28日,财政部与证监会,审计署,中国保监会会同教育部制定并公布内部控制基本规范;2010年4月26日,财政部,证监会,审计署,中国银行业监督管理委员会联合下发了公司内部控制配套指引,其中包括18项应用指引、评价指引和审计指引。基本规范、应用指引、评价指引和审计指引三个类别构成一个相辅相成的整体,标志着中国企业的实际情况调整,国际先进的中国企业内部控制规范体系的整合基本完成。
With China’s State-Owned Assets Supervision and Administration Commission of the State Council in 2006, the guidelines for comprehensive risk management of central enterprises were issued. On June 28, 2008, the Ministry of Finance, the China Securities Regulatory Commission, the Audit Commission, the China Insurance Regulatory Commission and the Ministry of Education formulated and announced the basic norms for internal control; On April 26, 2010, the Ministry of Finance, the China Securities Regulatory Commission, the Audit Commission, and the China Banking Regulatory Commission jointly issued the company’s internal control guidelines, including 18 application guidelines, evaluation guidelines, and audit guidelines. The three categories of basic norms, application guidelines, evaluation guidelines, and audit guidelines constitute a complementary whole, marking the adjustment of the actual situation of Chinese companies, and the integration of the international advanced internal control system of Chinese companies is basically completed.