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随着2008年爆发的金融危机对全球企业带来的冲击,面对严峻的外部环境和经营形势,迫使国内企业尤其是央企通过进一步完善内部控制体系建设,加大风险识别和管控力度,降低企业经营风险。证监会要求上市公司应在披露2014年公司年报的同时,披露董事会对公司内部控制的自我评价报告以及注册会计师出具的财务报告内部控制审计报告。
With the impact of the financial crisis that erupted in 2008 on global enterprises and the harsh external environment and business conditions, domestic enterprises, especially the central enterprises, are forced to improve their internal control system, increase the risk identification and control, and reduce the enterprises Business risk. CSRC requires listed companies to disclose the self-evaluation report of the Company’s internal control and the auditor’s report on the internal control of financial reports issued by the certified public accountant while disclosing the 2014 annual report.