CAJ | 학술논문

财政部等五部委发布《企业内部控制基本规范》及其配套指引后,我国内部控制准则体系的建设取得了阶段性成果,但也体现出诸如信息生产力无法满足信息需求、理论与实务无法完美融合的矛盾。为此有必要借鉴日本的内部控制准则的特点及首次执行的实际情况,结合我国国情,提出着眼于现实、降低准则执行成本;明确目标,重视过程;编写案例,充分尊重企业创意;加强企业对披露＂重大缺陷＂的认识等,为我国内部控制实务提出建议。
재정부등오부위발포《기업내부공제기본규범》급기배투지인후,아국내부공제준칙체계적건설취득료계단성성과,단야체현출제여신식생산력무법만족신식수구、이론여실무무법완미융합적모순。위차유필요차감일본적내부공제준칙적특점급수차집행적실제정황,결합아국국정,제출착안우현실、강저준칙집행성본;명학목표,중시과정;편사안례,충분존중기업창의;가강기업대피로＂중대결함＂적인식등,위아국내부공제실무제출건의。
Some preliminary achievements have been made in developing Internal Control Standards of China after the release of the Basic Norms of Enterprise Internal Control and the matching guidelines by the Ministry of Finance and other four Departments. At the same time, there have been problems such as the inadequate information productivity as well as the gap between theory and practice. Therefore, it is necessary to learn from Japan in this respect. After analyzing the first implementation of Internal Control Standards in Japan, the article comes up with some reasonable advice for the practical situation in China, such as setting specific goals based on the reality, reducing the implementation cost, compiling case studies for reference, fully respecting the creativity of enterprises, and enhancing the enterprises＇ understanding on disclosures of its ＂serious weakness＂, etc.