如果说会计准则是纵向延伸,则内部控制就是横向发展;如果说会计准则是确认、计量和报告的直线,则内部控制就是涵盖多项业务环节的立体;如果说左手要抓会计准则建设,则右手就要抓内部控制建设,统筹兼顾,和谐共生。经过广泛讨论和论证,中国企业内部控制标准委员会确立了以防范风险和纠正舞弊为中心、以控制标准和评价标准为主体的内部控制体系框架。目前,起草了企业内部控制基 If the accounting standards are vertical extension, then the internal control is the horizontal development; if accounting standards is the line of recognition, measurement and reporting, the internal control is to cover a number of business sectors of the three-dimensional; if the left hand to grasp the construction of accounting standards, The right hand should grasp the building of internal control, overall planning, harmonious symbiosis. After extensive discussion and demonstration, the Standard Committee for Internal Control of Enterprise of China established the framework of internal control system with risk control and fraud correction as the center, control standards and evaluation standards as the main body. At present, the internal control of the company has been drafted