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应当今经济管理的发展,迫切要求企业结合自身设计一套完善的制度。同时,高质量的会计信息供给也离不开完善的内部控制制度。2012年8月14日,财政部与证监会联合发布了《关于2012年主板上市公司分类分批实施企业内部控制规范体系的通知》。根据
Nowadays, the development of economic management urgently requires enterprises to design a set of perfect system with their own. At the same time, the supply of high-quality accounting information is also inseparable from the perfect internal control system. On August 14, 2012, the Ministry of Finance and the China Securities Regulatory Commission jointly issued the Notice on the Classification and Approval of the System of Enterprise Internal Control by the Listed Company in 2012 by Main Board Listed Companies. according to