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内部控制基本规范是什么

来(lai)源(yuan)：东奥会计(ji)在(zai)线责编：梁新(xin)颖 2020-06-03 15:34:40

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东奥注册会计师

2024-09-12 01:55:13

内部控制基本规范是什么

为了加强和规范企业内部控制，提高企业经营管理水平和风险防范能力，促进企业可持续发展，维护社会主义市场经济秩序和社会公众利益，根据国家有关法律法规，财政部会同证监会、审计署、银监会、保监会制定了《企业内部控制基本规范》。

本制度(du)于2008年(nian)5月(yue)22日印发，自2009年(nian)7月(yue)1日起(qi)在上市公司范围内施行，鼓励(li)非上市的大(da)中型企业执行。

执行本(ben)规范的上市(shi)公司，应当(dang)对(dui)本(ben)公司内部控制(zhi)的有(you)效性进(jin)行自我评(ping)价(jia)，披露年(nian)度自我评(ping)价(jia)报告，并可(ke)聘(pin)请具有(you)证券(quan)、期货(huo)业务(wu)资格的会计(ji)(ji)师事(shi)务(wu)所(suo)对(dui)内部控制(zhi)的有(you)效性进(jin)行审计(ji)(ji)。

基(ji)本规范(fan)共(gong)七章五(wu)十条，各章分(fen)别是(shi)(shi)(shi)：总则(ze)(ze)(ze)、内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)环境、风险评估(gu)、控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)动(dong)、信(xin)(xin)息与沟通(tong)、内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)监(jian)(jian)(jian)督和(he)附则(ze)(ze)(ze)。基(ji)本规范(fan)坚持立足(zu)我(wo)(wo)国国情(qing)、借鉴国际惯例，确立了(le)我(wo)(wo)国企(qi)(qi)(qi)(qi)业(ye)(ye)建(jian)立和(he)实(shi)(shi)(shi)施(shi)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)基(ji)础(chu)(chu)框架，并(bing)取得了(le)重(zhong)大(da)突破。一是(shi)(shi)(shi)科学界(jie)定(ding)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)内(nei)(nei)(nei)(nei)(nei)(nei)涵，强(qiang)调(diao)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)是(shi)(shi)(shi)由(you)企(qi)(qi)(qi)(qi)业(ye)(ye)董(dong)事会、监(jian)(jian)(jian)事会、经理(li)层和(he)全(quan)(quan)(quan)体(ti)员工实(shi)(shi)(shi)施(shi)的(de)、旨在(zai)实(shi)(shi)(shi)现控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)目标(biao)的(de)过(guo)程(cheng)(cheng)，有(you)利于树(shu)立全(quan)(quan)(quan)面(mian)、全(quan)(quan)(quan)员、全(quan)(quan)(quan)过(guo)程(cheng)(cheng)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)理(li)念(nian)。二是(shi)(shi)(shi)准确定(ding)位(wei)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)目标(biao)，要(yao)(yao)求(qiu)企(qi)(qi)(qi)(qi)业(ye)(ye)在(zai)保(bao)证(zheng)经营(ying)管理(li)合(he)(he)法合(he)(he)规、资产安全(quan)(quan)(quan)、财务(wu)报(bao)告及相(xiang)关(guan)信(xin)(xin)息真(zhen)实(shi)(shi)(shi)完整、提高经营(ying)效率和(he)效果的(de)基(ji)础(chu)(chu)上，着力促进(jin)企(qi)(qi)(qi)(qi)业(ye)(ye)实(shi)(shi)(shi)现发展战略。三是(shi)(shi)(shi)合(he)(he)理(li)确定(ding)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)原则(ze)(ze)(ze)，要(yao)(yao)求(qiu)企(qi)(qi)(qi)(qi)业(ye)(ye)在(zai)建(jian)立和(he)实(shi)(shi)(shi)施(shi)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)全(quan)(quan)(quan)过(guo)程(cheng)(cheng)中(zhong)(zhong)贯彻全(quan)(quan)(quan)面(mian)性(xing)原则(ze)(ze)(ze)、重(zhong)要(yao)(yao)性(xing)原则(ze)(ze)(ze)、制(zhi)(zhi)(zhi)(zhi)(zhi)衡性(xing)原则(ze)(ze)(ze)、适应性(xing)原则(ze)(ze)(ze)和(he)成本效益原则(ze)(ze)(ze)。四是(shi)(shi)(shi)统筹构(gou)(gou)建(jian)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)要(yao)(yao)素，有(you)机(ji)融合(he)(he)世界(jie)主要(yao)(yao)经济体(ti)加强(qiang)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)做法经验，构(gou)(gou)建(jian)了(le)以(yi)(yi)(yi)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)环境为(wei)重(zhong)要(yao)(yao)基(ji)础(chu)(chu)、以(yi)(yi)(yi)风险评估(gu)为(wei)重(zhong)要(yao)(yao)环节、以(yi)(yi)(yi)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)动(dong)为(wei)重(zhong)要(yao)(yao)手段、以(yi)(yi)(yi)信(xin)(xin)息与沟通(tong)为(wei)重(zhong)要(yao)(yao)条件(jian)、以(yi)(yi)(yi)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)监(jian)(jian)(jian)督为(wei)重(zhong)要(yao)(yao)保(bao)证(zheng)，相(xiang)互联系、相(xiang)互促进(jin)的(de)五(wu)要(yao)(yao)素内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)框架。五(wu)是(shi)(shi)(shi)开创性(xing)地建(jian)立了(le)以(yi)(yi)(yi)企(qi)(qi)(qi)(qi)业(ye)(ye)为(wei)主体(ti)、以(yi)(yi)(yi)政府监(jian)(jian)(jian)管为(wei)促进(jin)、以(yi)(yi)(yi)中(zhong)(zhong)介机(ji)构(gou)(gou)审(shen)计为(wei)重(zhong)要(yao)(yao)组成部(bu)(bu)(bu)(bu)(bu)分(fen)的(de)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)实(shi)(shi)(shi)施(shi)机(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)，要(yao)(yao)求(qiu)企(qi)(qi)(qi)(qi)业(ye)(ye)实(shi)(shi)(shi)行(xing)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)自(zi)我(wo)(wo)评价制(zhi)(zhi)(zhi)(zhi)(zhi)度，并(bing)将各责任单位(wei)和(he)全(quan)(quan)(quan)体(ti)员工实(shi)(shi)(shi)施(shi)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)情(qing)况(kuang)(kuang)纳入绩效考(kao)评体(ti)系；国务(wu)院有(you)关(guan)监(jian)(jian)(jian)管部(bu)(bu)(bu)(bu)(bu)门有(you)权对(dui)企(qi)(qi)(qi)(qi)业(ye)(ye)建(jian)立并(bing)实(shi)(shi)(shi)施(shi)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)情(qing)况(kuang)(kuang)进(jin)行(xing)监(jian)(jian)(jian)督检查；明确企(qi)(qi)(qi)(qi)业(ye)(ye)可以(yi)(yi)(yi)依法委托会计师事务(wu)所对(dui)本企(qi)(qi)(qi)(qi)业(ye)(ye)内(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)有(you)效性(xing)进(jin)行(xing)审(shen)计，出具(ju)审(shen)计报(bao)告。

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