摘要
为顺应国际发展趋势和国内企业内部控制制度建设、运行的需求,我国财政部等五部委在2008年6月和2010年4月分别发布了《企业内部控制基本规范》和20项内部控制配套指引,我国内部控制准则体系的建设取得了阶段性成果,但在实施过程中出现了信息生产力无法满足需求、理论与实务无法完美融合等诸多问题。通过介绍和分析日本内部控制准则体系及其首次执行的实施效果,从运用自上而下的风险导向评价方法、加强控制活动和"IT对应"、丰富内部控制报告的内容、正确认识内部控制审计的本质等方面得出了对我国内部控制的启示意义。
In order to keep up with the international development and meet the needs of system establishment of internal control in domestic enterprises,the Ministry of Finance and the other four departments released basic norm of Enterprise Internal Control and the matching guidelines in June,2008 and April,2010.Some preliminary achievements have been made in internal control standards since then.However,when these standards are implemented,problems arise.For example,information productivity fails to meet the needs,or the theory fails to guide the practice.This paper introduces and analyses the internal control system of Japan and the effect of its implementation,and points out its implication for China from the aspects of top-down risk-oriented evaluation,strengthening control and IT matching,enriching the content of internal control report,and identifying the nature of internal control.
出处
《南京审计学院学报》
2012年第5期51-59,共9页
journal of nanjing audit university
基金
辽宁省教育厅项目(W2011126)
关键词
日本内部控制准则
内部控制评价
内部控制审计
财务报表审计
信息披露
附注事项
追加信息
整合审计
internal control standards of Japan
internal control evaluation
internal control audit
financial statement audit
information disclosure
notes
additional matters
integrated audit
