企业内部控制规范国际对比研究

Study on the Enterprise Internal Control Standards of China from the Perspective of International Comparisons

我国为完善内部控制规范体系,2006年财政部、国资委、证监会、审计署、银监会、保监会联合发起成立企业内部控制标准委员会,发布了包含1项基本规范及17项具体规范的企业内部控制规范征求意见稿。从内部控制历史出发,阐述了我国内部控制的发展,将新发布的企业内部控制规范与COSO报告及ERM框架的一些内容做了一系列对比,在此基础上指出了我国新发布的企业内部控制规范的进步与不足。

China’s internal control standards system has been standardized in the incomplete state.Therefore, Ministry of Finance,Commission of the State-owned Assets Supervision and Administration,China Securities Regula- tory Commission,Natioal Audit Office,China Banking Regulatory Commission and China Insurance Regulatory Com- mission jointly established the enterprise internal control standards committee in 2006 and issued enterprise internal control standards draft which include a basic standard and 17 specific standards.The thesis discusses on the history of internal control first,then on China’s internal control development.Besides,it compares the new issued internal con- trol standards with the COSO report and the ERM framework on some aspects.Based on these,the thesis points out the progress and inadequate of the new internal control standards.