安防企业外部操纵培植的题目(国外英文资料).docVIP

安防企业内部控制建设的问题 Establish internal control system, is the modern enterprises to strengthen economic management, improve efficiency, to protect the property security, to realize the objective of management policy and effective tools and instruments. In recent years, the change of economic environment to a lot of enterprises is a wake-up call, so many enterprises turned to the Angle of management innovation on the construction and perfection of the internal control system. The state and state policies of domestic enterprises in China Internationally, the relevant standards and policies of the internal control system originate from the United States. Since its establishment in The 1980 s, The COSO Committee (Committee of Sponsoring Organizations of The TreadwayCommission) has been committed to The internal control standards, guide and represents The development trend of internal control. In 1992 COSO introduced internal controls, the framework for integration (in 1994). The choice of the COSO internal control framework is widely as a standard of build and perfect the internal control system, also is the only thing the U.S. securities and exchange commission recommended internal control framework. And, in July 2002, the U.S. government enacted the public company accounting reform and investor protection act, the listed company to further improve corporate governance and financial reporting and internal control system put forward higher requirements. The sarbanes act of the United States has raised an almost exacting demand for internal controls on listed companies in the United States. Seen from the evolution course of internal control system in China, in 2006, unveiled a new accounting standards in our country, at the same time, the new company law, securities law and property law and other important laws also modified. All these external changes require companies to strengthen corporate governance structures, pay close attention to corporate risks and strengthen intern