企业内部控制标准体系的构建

The Construction of Standard System for Corporate Internal Control

企业内部控制标准体系是企业防范风险、控制舞弊的"防火墙"。目前我国已初步形成一套具有中国特色的内控标准体系雏形,但仍存在一些问题。加快健全我国内部控制标准体系,必须要立足我国实际,借鉴国外经验;立足构建我国企业内部控制标准体系的基本原则,妥善处理好制定过程中的若干关系。企业内部控制标准体系框架应涵盖内部控制目标、内部控制范围、内部控制标准、内部控制评价以及内部控制报告等内容。

Standard system for corporate internal control is the ＂firewall＂ of firms for guarding against risks and controlling malprac- tices. A standard system in its embryonic form with Chinese characteristics has been formed preliminarily in China, although with some problems. To quicken the improvement of the system, we must base our efforts on China＇s realities and draw on the experience of other countries, and we must base our efforts on constructing basic principles for the standard system and properly handle various relationships. A framework of the system should cover the objectives, scope, stand- ard , evaluation and reporting of internal control.