中国特色内部控制规范体系建设的思考  

On the Internal Control System with Chinese Characteristic Song

作　　者：宋建波[1] 苏子豪[1] 王德宏 Song Jianbo

机构地区：[1]中国人民大学商学院,100872 [2]北京外国语大学国际商学院,100089

出　　处：《会计研究》2018年第9期11-16,共6页Accounting Research

基　　金：财政部会计名家培养工程(2017);国家社会科学基金(18BJY017)资助

摘　　要：在比较中西方内控实践本质特征的基础上,本文从基本国情、经济环境变化、内控制度执行力和世界经济新格局四方面论证了中国特色内部控制规范体系改革的必要性。本文提出以企业需要为价值导向,坚持符合中国特色的基本原则,以重建和调整相结合的方式建设企业内部控制规范新体系的基本思路。进一步,本文基于落实企业需要和体现中国特色的总体内容要求,展开对新体系《基本规范》和《配套指引》内容要求和建设方法论的探讨,并据此提出新体系架构的初步设想。By comparing the essential characteristics of the internal control practice between China and the West, this paper demonstrates the neces- sity of the internal control system reform by analyzing the basic national conditions, the characteristics of the times, perform ability, and the requirements of the new economic structure of the world. This paper proposes the basic idea of building the new system in a way that combines reconstruction and ad- justment insisting the basic principles of Chinese characteristics and the times. Further, based on the prelnise of satisfying enterprise needs and the re- quirements of Chinese characteristics, this paper explores the content requirements and construction methodology of the system and the＂ Basic Norms＂ and＂ Supporting Guidelines＂ parts. At last, we propose feasible several suggestions for the establishment of the new system.

关 键 词：内部控制 中国特色 价值创造 

分 类 号：F275[经济管理—企业管理]