我国财务报告内部控制的法规建设与执行困境

面对上市公司披露虚假会计信息给投资者和资本市场造成的重大损失,中国的监管机构也越来越重视企业内部控制的法规建设,不断完善内部控制的法制体系。2008年财政部等五部委联合发布了《企业内部控制基本规范》;2010年4月26日,财政部等又发布《企业内部控制规范配套指引》,要求2011年开始在境内外同时上市的公司施行,自2012在沪深两市主板上市公司施行,鼓励非上市大中型企业提前施行。2011年10月11日,为了配合规范及指引的推行,注册会计师协会发布了《企业内部控制审计指引实施意见》。笔者主要描述了我国财务报告内部控制规范体系的建立过程,分析了其在执行中可能存在的问题,并尝试着提出了改进意见和建议。

Regulation Construction and Implementation Dilemma of the Internal Control of Our Country＇s Financial Report

In the face of public companies to disclose the heavy losses caused by false accounting information to investors and capital markets, China＇s regulatory agencies put more and more emphasis on the internal control regulations and to continuously improve the legal system of internal control. In 2008, Ministry of Finance and oth- er five ministries jointly issued the ＂internal control norm＂. In April 26, 2010, the Ministry of Finance released the ＂internal control practices supporting guidelines＂, requiring to be implemented in 2011 of the companies listed in- side and outside, Shanghai and Shenzhen main board listed companies carry out the issue since 2012, and encour- age the non-listed large and medium-sized enterprises to advance the implementation. In October 11,2011, in or- der to meet the implementation of norms and guidelines, the Certified General Accountants Association released the ＂views of internal control audit guidelines for the implementation＂. This paper describes the process of building the internal control system norms of China＇s financial reporting, analyzes the possible problems in the process of implementation, and tries to put forward improvement opinions and suggestions.