企业内部控制规范体系实施的初始条件与应对策略

《企业内部控制基本规范》和《企业内部控制配套指引》的发布,表明适应我国企业实际情况、融合国际先进经验的中国企业内部控制规范体系初步建成,这在我国内部控制史上具有里程碑式意义。从中国企业发展的需要、中国综合国力发展的需要、转变经济发展方式的战略举措和应对国际形势需要等方面系统分析了企业内部控制规范体系形成的主要动因,并对实施初始条件进行了深入的探讨与研究,提出实施企业内部控制规范体系的应对策略。

Initial Condition and Coping Strategy for Implementation of Internal Control Standard System in Enterprises

With the announcement of "Basic Standard for Enterprise Internal Control" and "Matching Guide for Enterprise Internal Control",it indicates China has initially formed a standardization system of enterprise internal control that adapts to the actual situation of Chinese enterprises and combines the international advanced experience,which is of milestone significance in China’s history of internal control.This paper systematically analyzes the major motivation for China’s standardization system of enterprise internal control from several aspects: the need for the development of Chinese enterprise,the need for the development of China’s comprehensive national strength,the need for strategic measure of economic development transformation,the need to cope with the international situation,etc.The deep exploration and study is made on the initial condition of implementation and the coping strategy is put forward to implement the enterprise internal control system.