内部控制框架的构建

Tentative on the Construction of Internal Control Framework

内部控制的嬗变告诉我们 :保证会计信息的真实性是内部控制发展的主线 ,会计控制是企业内部控制的核心 ,内部控制目标随公司治理机制的完善呈多元化趋势。内部控制框架与公司治理机制的关系是内部管理监控系统与制度环境的关系。内部控制框架在公司制度安排中担任内部管理监控的角色 ,成为公司管理中不可缺少的部分。在内部控制框架的构建中 ,应采取双管齐下和分步走的战略。内部控制框架构建中应抓住的关键问题是 ,健全管理机构 ,厘清管理权责 ;确立董事会在内部控制框架构建中的核心地位 ;内部审计机构设置与科学定位 ;强化预算管理 ;建立具有操作性的道德规范与行为准则。

The development of internal control tells us: providing reliable financial information is runs through the development of internal control, and accounting control is the kernel of internal control. With the implementation of corporate governance system, the purpose of internal control diversifies. The relation between internal control framework and corporate governance system is the internal management and monitoring system and system environment. The roll of internal control in corporate system arrangement is internal management and supervision. In the construction of internal control, we should use the work along both lines and step by step strategy. The keys of constructing internal control framework are follows: amplifying management organizations, dividing duties and rights, regarding the board of directors as a key unit responsible for internal control framework, stetting up internal auditing organization and defining its functions correctly, strengthening budget management, and establishing detailed moral and behavior standards.