摘要
随着证券市场财务舞弊和经营失败丑闻的不断爆发,内部控制监管成为保护投资者利益的重要手段,内部控制评价模式也在适应投资者利益保护需要的过程中改进和完善。美国和英国的内部控制评价是两种不同的评价模式。通过比较美英的评价模式,吸收他们的优势,结合我国相关法规的规定,基于投资者利益保护的立场,我国应确立的评价模式是"董事会内部控制内部评价+监管部门内部控制外部评价"。
With the breaking of financial frauds and failure scandals from the securities markets, the internal control and supervision guarantee system has developed into an important means to protect interests of investors, and, the internal control evaluation mode is obtained improvement during fitting with the need of interests protection of investors. The internal control evaluation in USA is different from the one in British. By comparing the evaluation mode between USA and British, taking their advantages, and according to the relative rules of the domestic, in China, We should establish the evaluation mode as "internal control and internal evaluation under the board of director plus internal control and outer evaluation under regulators" based on interests protection of investors .
出处
《南京财经大学学报》
2012年第6期80-86,共7页
Journal of Nanjing University of Finance and Economics
关键词
投资者利益保护
内部控制评价模式
评价主体
评价范围
interests protection of investors
the internal control evaluation mode
evaluation subjects
evaluation range