日本企业内部控制审计及其对中国的启示

Operation of Internal Control Auditing in Japan and Its Reference to China

为了防范企业经营者的违法行为和会计舞弊,从2002年起日本接受了美国的萨班斯法,并加强了对内部控制理论和实践的研究。2007年2月,日本金融厅企业会计审议会颁布了《日本内部控制评价与审计准则》。这一准则将企业内部控制制度的设置、有效运行以及审计法制化,并在上市公司施行。经过一年的实施,2009年6月日本政府金融厅公布了内部控制审计的结果,总结了相关的经验。中国建立内部控制制度可以借鉴日本内部控制准则。

In order to prevent enterprise administrators from committing the illegitimate act and accounting fraud,since 2002,Japanese government accepted American SOX ACT and reinforced the theory and practice in internal control on the basis of plenty of research.On Feb.2007,Financial Services Agency （ FSA） of Japanese government issued＂standards of internal control evaluation and audit in Japan.＂This standard has legislated the establishment and audit of internal control,and effective operation in listed companies.After one year,2009,FSA of Japan government announced the effect of this standard,summarized experience,and analyzed some problems arising therefrom.This paper analyzes the standard of internal control for the establishment of Chinese internal controls system for the practical reference.