2008年6月28日,财政部、证监会等五个部门联合发布的《企业内部控制基本规范》(以下简称“基本规范”)标志着我国企业内部控制规范体系建设取得了重大突破。随着经济的发展和企业管理的不断完善,企业内部控制特别是控制环境越来越受到人们的重视,它是内部控制其他要素构建的基础,是有效实施内部控制的保障。 On June 28, 2008, the “Basic Standards for Enterprise Internal Control” (hereinafter referred to as “Basic Specifications”) jointly issued by the five departments including the Ministry of Finance and the CSRC marked a major breakthrough in the construction of the system of internal control of enterprises in China. With the development of economy and continuous improvement of enterprise management, the internal control of enterprises, especially the control environment, has drawn more and more attention. It is the basis of other elements of internal control and the guarantee of effective implementation of internal control.