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《企业内部控制基本规范》和《企业内部控制配套指引》的发布标志着我国企业内部控制规范体系已经基本建成,并将成为全面提升我国企业经营管理水平和风险防范能力的重要举措。然而,调查发现,我国有些上市公司在实施企业内部控制规范体系过程中,虽然根据企业内部控制规范标准并结合自身的经营特点和管理要求设计了内部控制制度,但其执行效果却不尽如人意。赵立新、胡为民(2011)在对我国沪、深两市1267家上市公司执行企业内部控制情况进行调查后发现:有92%的上市公司对企业
The promulgation of the “Basic Standards for Enterprise Internal Control” and the “Guidance for Enterprise Internal Control” indicates that the system of internal control of enterprises in our country has basically been completed and will become an important measure for comprehensively enhancing the operation and management level and risk prevention capability of our country. However, the survey found that although some listed companies in our country have implemented the internal control system in accordance with the standard of internal control and designed their own internal management system in accordance with their own operating characteristics and management requirements, their implementation effects are not satisfactory . Zhao Lixin and Hu Weimin (2011) conducted an investigation into the implementation of internal control of 1267 listed companies in Shanghai and Shenzhen, and found that 92%