关于我国内部控制的相关研究

2008 年 6 月 28日财政部、证监会、审计署、银监会、保监会联合发布了我国第一部《企业内部控制基本规范》，该规范于 2009 年 7 月 1 日起首先在上市公司范围内施行，并鼓励非上市的其它大中型企业执行。 此规范的印发，标志着中国企业内部控制规范体系建设取得重大突破，是我国建立和完善企业内控制度的开端。本文试图通过研究我国企业内部控制的存在问题，并结合现在的国有企业内部控制的案例，浅探加强企业内部控制的措施，指出在当今时代，加强企业内部控制是帮助我国企业更好地建立和完善内部控制体系，建立有效的风险防范机制，有效保障我国企业合法合规地运营的必行之路。

关键词：内部控制；企业案例；措施
About china's internal control of the relevant research
ABSTRACT
2008 years six months, the sfc and the office of the controller on the ministry of finance, banking regulatory commission, the circ united issued a country in the internal control of the basic norms in 2009 year 7 1st the first listed company's range, and encourage other than in large and medium-sized enterprises. The specification of printing, a chinese enterprises in the internal control system has made major breakthroughs, is establishing and perfecting corporate perfected internal control system start. This article by trying to study the internal control of the existing enterprises and state-owned enterprises with the present internal control of cases, the strengthening of internal control measures, that the strengthening of internal control is to help domestic enterprises to establish and improve internal control system, establish effective mechanisms and effective risk avoidance to ensure compliance with our business operators will do.

Keywords：internal control ;case ;measures

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】