我国新《企业内部控制基本规范》的特点与考量

New Internal Control Basic Norms in the Enterprise:Its Characteristics and Some Considerations

2008年5月财政部印发的《企业内部控制基本规范》,是我国内部控制发展的一大飞跃,对我国的内部控制规范体系及内部控制理论研究的提升发挥了重要作用,但也存在部分不足。基于此,文章在简要阐述我国内部控制发展历程的基础上,重点分析新《企业内部控制基本规范》(2008)的特点,指出其值得商榷的地方,进而提出相应建议。

The distribution of Internal Control Basic Norms in the Enterprise by the Ministry of Finance in May 2008 is a great leap in the development of internal control in our country.It has a significant role in improving the research ability on internal control system of norms and its theory;however,it still has some disadvantages.The paper briefly describes the development of internal control in our country,based on which the characteristics of the New Internal Control Basic Norms in the Enterprise are explored.Moreover,the paper points out some issues that remain to be discussed and further provides implications.