企业内部控制自我评价指标体系构建研究.要点.doc

摘 要 财政部、证监会、审计署、银监会、保监会于2008年6月28发布了《企业内部控制基本规范》2010年4月26日，财政部、证监会、审计署、银监会、保监会联合发布了“关于印发企业内部控制配套指引的通知”2011年1月1日境内外同时上市的公司施行2012年1月1日上海证券交易所、深圳证券交易所主板上市公司非上市的其他大中型企业执行。Abstract Ministry of finance, audit, the China banking regulatory commission, securities regulatory commission, insurance regulatory commission on June 28 2008 jointly issued the enterprise internal control basic norms, on April 26, 2010, the ministry of finance, audit, the China banking regulatory commission, securities regulatory commission, insurance regulatory commission jointly issued the notice of form a complete set of guidelines issued by the enterprise internal control, the requirement on January 1, 2011, the enterprise internal control in domestic and overseas listed companies at the same time, on January 1, 2012 in Shanghai stock exchange, shenzhen stock exchange main board listed companies began to implement, at the same time encourage in other large and medium-sized private enterprises is carried out.At present, many large and medium-sized enterprises have realized thenecessity for the development of the normal operation of the enterprise internal, controland established a relatively perfect system of internal controlsto. However, in recent years, there are still many enterprises by the CSRC and other relevant departments of the punishment, which is a form of invalidation of internal control in enterprises. And I think, even if the enterprise has aperfect internal control system, this does not mean that the internal control system is effective. Therefore, the internal control self assessment is very important, if not more perfect enterprise internal control self assessment system, even the perfect internal control system is just castles in the air, therefore, internal control self assessment is to improve enterprise internal control level and an important means to ensure the effective implementation of the internal control system. The business management authority through theinternal c