浅谈企业内部控制基本规范的实施

Elementary Discussion on Implementation of Enterprise Internal Control Basic Norm

以我国财政部、证监会、审计署、银监会、保监会五部委联合发布《企业内部控制基本规范》和《企业内部控制配套指引》为背景,阐述了对企业内部控制基本规范的理解,分析了内部控制实施所面临的问题,并对如何开展企业内部控制提出了几点认识。

Taking the Enterprise Internal Control Basic Norm and Enterprise Internal Control Supporting Guidelines issued by five ministries and commissions of the Ministry of Finance,Securities Regulatory Commission,the Audit Commission,China Banking Regulatory Commission,the China Insurance Regulatory Commission as the background,the article sets forth the comprehension for the enterprise internal control basic norm,analyzes the problems faced in the implementation of the internal control,and puts forward several key points how to implement the enterprise internal control.