我国中小企业内部控制运用分析.pdfVIP

A B S T R A C T A B S T R A C T T h e the o ry o f “h itern a l C o n tro l，，f irst ap P e are d in th e A u d it P re sen tatio n o f the A IA in 19 3 6 . A s tim e g o e s b y ，the theo ry o f in tern a l co n tro l is b e co m in g m o re m atUre ，an d th e d ev e lo P in g P ro e e ss o f the th eo ry can b e d iv id ed in to fiv e sta g e s : in tern a l ch e ck s，in tern a l e o n tro l sy stem ，in tern a l c o n tro l stUr cture ，in tern a l c o n tro l in tegr ated franx ew o rk an d in tegr ate d r isk m an ag em en t fram ew o rk . h i 2 0 0 2 ，th e issu e o f the ”S arb an e s 一O x ley A ct，，m ad e sign ifican t im P a et o n the in tern a l eo n tro l th eo ry， an d im P e lle d m an y co u n tri e s to m ak e so m e P o sitiv e re sP o n se ，for ex am P le ， so m e eo u n tri e s b e g an to co n d u c t re search o n the S O X ，an d tri e d to fin d w h e th er th is a ct w a s su it fo r th e ir e o u n tr ie s ; S o m e c o u-n tri e s att em P te d to im P ro v e th e ir in tern a l co n tro l sy stem ，an d 50 o n . In o rd er to P ro m o te the d ev e loP m en t o f in tern a l co n tro l o f C h in e se en terp r ise s ， O n Ju ly l ，2 0 0 9 ， “th e b a sic n o rm s o f in tern a l e o n tro l，，w a s c arried o u t in th e C h in ese listed eo m P an ie s. It sh o u ld b e rec o gn iz ed that “th e b a sie n o rm s o f in tem a l eo n tro l，，15 a v ery stro n g o P eratio n a l sy stem . H o w ev er， it w o u ld b e h ard to e 田汀y o u t this sy stem in th e m e d ium 一siz ed an d sm a ll en terp r ise s，b e eau se the o