内控体系建设的实践与思考——以宝钢为例

Internal Contral Management——The Practice and Study of Baosteel

2002年,美国出台了萨班斯法案。受其影响,所有赴美上市及有计划赴美上市的国内企业必须按照美国监管机构的要求,完善内部控制体系,完成内控评估报告。本文从内控理论的发展入手,重点介绍了宝钢在内控体系建设方面的最佳实践。结合国务院国资委《中央企业全面风险管理指引》的要求,分析阐明内部控制和风险管理的关系,提出了内控体系与风险管理和公司治理系统整合的设想,对中央企业及其核心子公司在内控体系建设方面有一定的指导意义。

Since the Sarbanes--Oxley Act was launched in 2002, the CEOs and CFDs ot the listed companies should take the comprehensive responsibility for the companies＇ internal control management. This article introduces the theories of internal control, and emphasizes on the related excellent practices from Chinese companies, such as Baosteel. Also, the article explains the relationship between internal control and risk management, and puts forward the work path for total risk management based on internal control system and the potential problem to be prevented. It is instructive to all the Chinese companies which plan to be listed in the stock market in US in the process of internal control and risk management system build --up.