贵州财经学院学报
貴州財經學院學報
귀주재경학원학보
Journal of Guizhou College of Finance and Economics
2012年
3期
72~77
,共null页
内部控制审计 财务报告内部控制 内部控制 内部控制基本规范
內部控製審計 財務報告內部控製 內部控製 內部控製基本規範
내부공제심계 재무보고내부공제 내부공제 내부공제기본규범
internal control audit; internal control over financial reporting; internal control; internal control basic norms
以《企业内部控制基本规范》的颁布为契机,考察在法规约束前提下我国上市公司内部控制审计现状。2009年和2010年的年报数据表明,上交所有多于半数的企业并未遵循《企业内部控制基本规范》的要求,我国内部控制审计的披露程度较低。一方面,这和我国相关法规的强制力不足有关;另一方面,也和我国内部控制审计规范体系的不完善有关。由此,我国应制定详细的内部控制审计准则并完善审计报告的标题、类型、内容和格式,以促进我国内部控制审计实践的健康发展。
以《企業內部控製基本規範》的頒佈為契機,攷察在法規約束前提下我國上市公司內部控製審計現狀。2009年和2010年的年報數據錶明,上交所有多于半數的企業併未遵循《企業內部控製基本規範》的要求,我國內部控製審計的披露程度較低。一方麵,這和我國相關法規的彊製力不足有關;另一方麵,也和我國內部控製審計規範體繫的不完善有關。由此,我國應製定詳細的內部控製審計準則併完善審計報告的標題、類型、內容和格式,以促進我國內部控製審計實踐的健康髮展。
이《기업내부공제기본규범》적반포위계궤,고찰재법규약속전제하아국상시공사내부공제심계현상。2009년화2010년적년보수거표명,상교소유다우반수적기업병미준순《기업내부공제기본규범》적요구,아국내부공제심계적피로정도교저。일방면,저화아국상관법규적강제력불족유관;령일방면,야화아국내부공제심계규범체계적불완선유관。유차,아국응제정상세적내부공제심계준칙병완선심계보고적표제、류형、내용화격식,이촉진아국내부공제심계실천적건강발전。
Taking the opportunity of the issuance of Companies＇ Internal Control Basic Norms,this paper studies the present internal control audit of listed companies restrained by laws and regulations in China.Annual reports data of the listed companies in 2009 and 2010 show that more than half of the companies in Shanghai Stock Exchange failed to follow Companies＇ Internal Control Basic Norms.Internal control disclosure in China is left too much to be desired,which is resulted from the insufficient mandatory force of laws and regulations and the incomplete internal control audit standard system.Therefore,the government should establish specific internal control audit standards and revise the audit report title,types,content and format to improve the internal control audit practice in China.
