浅析《内控指引》对提升企业管理水平的影响

Analysis on the Influence of Guidelines on Enterprise Internal Control to Enterprise Management Level Promotion

尽管我国改革开放有三十多年,但由于种种原因我国企业内部控制建设方面比较欠缺。2010年4月26日五部委联合发布的《企业内部控制配套指引》和前面发布的《企业内部控制基本规范》共同构建了我国企业内部控制规范体系,标志着适应我国企业实际情况、融合国际先进经验的中国企业内部控制规范体系基本建成。该内部控制规范体系的实施,是全面提升我国企业经营管理水平的重要举措,也是我国应对国际金融危机的重要制度安排。将对我国企业加快发展,提高国际竞争力产生重大而深远的影响。

After 30 years＇ development under the policy of Reform and Opening Up,the Chinese enterprises are still facing the problems of insufficient development of internal control systems for different reasons.The Guidelines on Enterprise Internal Control jointly issued by the Five Ministries of the Chinese government on April 26,2010,together with the earlier issued Basic Standard for Enterprise Internal Control marks that the Chinese enterprise internal control system with advanced international experiences and suitably fitted into the actual situation of the Chinese enterprises has basically formed.The execution of the Standard for Internal Control System is an important measure to improve the management level of the Chinese enterprises and an important policy to fight against the global financial crisis,which will have great influence on the development and international competitiveness of the Chinese enterprises.