对于内部控制的规范第一次以政府监管规定的形式提出是在保监会、银
监会、审计署、证监会以及财政部在2008年5月在《企业内部控制基本规
范》中提出,这就意味着在我国,内部控制管理越来越规范。内部控制对企
业的发展有着重要的作用,对于企业内部控制有效的信息可以通过内部控制
自我评价得到有效地释放,这样也便于投资者能够准确地判断自身的投资风
险以及对公司管理层的内部控制行动。
论文分析鄂尔多斯电力冶金股份有限公司的内部控制及内部控制自我
评价的现状,挖掘目前鄂尔多斯电力冶金股份有限公司的内部控制存在的问
题和内部控制自我评价存在的漏洞;以内部控制自我评价方法作为改进内部
控制体系建设的手段,构建鄂尔多斯电力冶金股份有限公司内部控制自我评
价体系,针对面在内部控制和内部控制自我评价存在的问题,提出相应的鄂
尔多斯电力冶金股份有限公司内部控制自我评价对策,为保障鄂尔多斯电力
冶金股份有限公司内部控制自我评价的有效性,论文的最后部分还提出相应
的内部控制自我评价落实措施。
关键词:内部控制自我评价电力冶金
Abstract
ABSTRACT
For the first time the norms of internal control to government regulation in the
form required by the CIRC,the CBRC,the Audit Commission,the Commission and
the Ministry of Finance in May 2008 in the Basic Standard for Enterprise Internal
Control proposed, this means China, the internal control management more
standardized. Internal control for the development of enterprises have an important
role for effective internal control information can be obtained through the internal
control self-assessment effectively released,would also facilitate investors to
accurately determine their own investment risks, and management of the
Corporation's internal control action.
Paper analyzes the Inner Mongolia Erdos Power Metallurgy Co.,internal
control and internal control self-assessment of the current situation, the current Inner
Mongolia Erdos Power Metallurgy Mining Corporation's internal control problems
and internal control self-assessment loopholes; internal control self-assessment
improve the internal control system as a means to build power inner Mongolia Erdos
metallurgy Co.,internal control self-assessment system for the inner Mongolia Erdos
power metallurgy Co.,internal control and internal control self-assessment of the
existing problems,the corresponding shares of inner Mongolia Erdos power
metallurgy Limited self-assessment of internal control measures for the protection of
inner Mongolia Erdos power metallurgy Corporation Internal control
Self-assessment
Key Words: internal control self-assessment Power metallurgy