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Notice of the Ministry of Finance, the CSRC, the National Audit Office and the CIRC on Issuing the Basic Internal Control Norms for Enterprises [Effective]
财政部、证监会、审计署等关于印发《企业内部控制基本规范》的通知 [现行有效]
【法宝引证码】
 
  
  
Notice of the Ministry of Finance, the CSRC, the National Audit Office and the CIRC on Issuing the Basic Internal Control Norms for Enterprises
(No.7 [2008] of the Ministry of Finance)
The Administration of Government Offices Directly under the Central Committee, the Ministry of Railway; the Government Offices Administration of the State Council; the General Logistics Department; Headquarters of Chinese People's Armed Police Force; the public finance departments (bureaus) and the auditing departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate planning, the Public Finance Bureau and Auditing Bureau of Xinjiang Production and Construction Corps.; the securities regulatory bureaus of the CSRC in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate planning; the commissioner's offices of the CSRC in Shanghai and Shenzhen; all insurance regulatory bureaus and insurance companies; all banking regulatory bureaus, policy banks, state-owned commercial banks, joint-stock commercial banks, post office saving banks and assets management companies; all provincial rural credit cooperatives; all trust companies, finance companies and lease companies directly under the CBRC; and the relevant enterprises directly under the Central Government:
For the purpose of strengthening and regulating the internal control of enterprises, improving the managerial and administrative expertise and risk prevention capability of enterprises, enhancing the sustainable development of enterprises, maintaining the socialist market economic order and safeguarding the public interests, in accordance with the relevant state laws and regulations, the Ministry of Finance, the CSRC, the National Audit Office and the CIRC formulated the Basic Internal Control Norms for Enterprises, which are hereby printed and distributed to you and shall be applied to listed companies from July 1st, 2009. Its implementation in non-listed mid-size and large enterprises is also encouraged. Listed companies which implement these Norms shall make self-evaluation on the efficiency of their internal control work, disclose the annual self-evaluation report and, when necessary, hire an accounting firm which has the corresponding securities or futures qualification to audit the efficiency of the internal control work.
If you encounter any problem in implementation, please feed it back to us betimes.
Annex: Basic Internal Control Norms for Enterprises
Ministry of Finance
China Securities Regulatory Commission
National Audit Office
China Banking Regulatory Commission
China Insurance Regulatory Commission
May 22, 2008
Annex:
Basic Internal Control Norms for Enterprises
 

财政部、证监会、审计署、银监会、保监会关于印发《企业内部控制基本规范》的通知
(财会[2008]7号)


中直管理局,铁道部、国管局,总后勤部、武警总部,各省、自治区、直辖市、计划单列市财政厅(局)、审计厅(局),新疆生产建设兵团财务局、审计局,中国证监会各省、自治区、直辖市、计划单列市监管局,中国证监会上海、深圳专员办,各保监局、保险公司,各银监局、政策性银行、国有商业银行、股份制商业银行、邮政储蓄银行、资产管理公司,各省级农村信用联社,银监会直接管理的信托公司、财务公司、租赁公司,有关中央管理企业:
为了加强和规范企业内部控制,提高企业经营管理水平和风险防范能力,促进企业可持续发展,维护社会主义市场经济秩序和社会公众利益,根据国家有关法律法规,财政部会同证监会、审计署、银监会、保监会制定了《企业内部控制基本规范》,现予印发,自2009年7月1日起在上市公司范围内施行,鼓励非上市的大中型企业执行。执行本规范的上市公司,应当对本公司内部控制的有效性进行自我评价,披露年度自我评价报告,并可聘请具有证券、期货业务资格的会计师事务所对内部控制的有效性进行审计。
执行中有何问题,请及时反馈我们。
附件:企业内部控制基本规范
财政部
证监会
审计署
银监会
保监会
二00八年五月二十二日
附件:
企业内部控制基本规范
Chapter I General Provisions
 

第一章 总则


Article 1 For the purpose of strengthening and regulating the internal control of enterprises, improving the managerial and administrative expertise and risk prevention capability of enterprises, enhancing the sustainable development of enterprises, maintaining the socialist market economic order and safeguarding the public interests, these Norms are formulated in accordance with the Company Law of the People's Republic of China, the Securities Law of the People's Republic of China, the Accounting Law of the People's Republic of China and other relevant laws and regulations.
   第一条 为了加强和规范企业内部控制,提高企业经营管理水平和风险防范能力,促进企业可持续发展,维护社会主义市场经济秩序和社会公众利益,根据《中华人民共和国公司法》、《中华人民共和国证券法》、《中华人民共和国会计法》和其他有关法律法规,制定本规范。
Article 2 These Norms apply to the mid-size and large enterprises established within the borders of the People's Republic of China.
Small enterprises and other entities may follow these Norms by analogy to set up and effect internal control.
The classification between mid-size and large enterprises on the one hand and small enterprises on the other shall be governed by the relevant state provisions.
   第二条 本规范适用于中华人民共和国境内设立的大中型企业。
小企业和其他单位可以参照本规范建立与实施内部控制。
大中型企业和小企业的划分标准根据国家有关规定执行。
Article 3 For the purpose of these Norms, the term “internal control” refers to a process in which an entity's board of directors, management and other personnel strives to achieve the objectives of internal control.
The objectives of internal control are to ensure, to a reasonable extent, the legality of operations, the security of assets and the authenticity and integrity of financial reporting of an enterprise, improving the business efficiency and effects and helping the enterprise realize its development strategy.
   第三条 本规范所称内部控制,是由企业董事会、监事会、经理层和全体员工实施的、旨在实现控制目标的过程。
内部控制的目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略。
Article 4 An enterprise shall follow the following principles in setting up and effecting internal control:
   第四条 企业建立与实施内部控制,应当遵循下列原则:
1. all-sidedness, which means that internal control shall exist throughout the whole process of decision-making, execution and supervision and cover all businesses and issues of the enterprise and the entities thereunder.
 (一)全面性原则。内部控制应当贯穿决策、执行和监督全过程,覆盖企业及其所属单位的各种业务和事项。
2. priority, which means that, in effecting internal control, attention must be paid to important business issues and high-risk fields on the basis of making overall control.
 (二)重要性原则。内部控制应当在全面控制的基础上,关注重要业务事项和高风险领域。
3. balancing, which means that a mutual check and mutual supervision system shall be set up among governance structure, organizational structure, assignment of authority and responsibility and operational flow, and that attention shall be paid to operational efficiency.
 (三)制衡性原则。内部控制应当在治理结构、机构设置及权责分配、业务流程等方面形成相互制约、相互监督,同时兼顾运营效率。
4. adaptability, which means that internal control shall be compatible with the scale of operation, scope of business, competition situation and risk level of the enterprise, and be adjusted with changes in the aforesaid aspects.
 (四)适应性原则。内部控制应当与企业经营规模、业务范围、竞争状况和风险水平等相适应,并随着情况的变化及时加以调整。
5. cost effectiveness, which requires the enterprise to weigh up the cost and the expected effect so as to achieve effective control with an appropriate cost.
 (五)成本效益原则。内部控制应当权衡实施成本与预期效益,以适当的成本实现有效控制。
Article 5 An enterprise shall set up and execute effective internal control based on the following elements:
   第五条 企业建立与实施有效的内部控制,应当包括下列要素:
1. Internal environment, which is the basis for the enterprise to effect internal control, generally including governance structure, organizational structure, assignment of authority and responsibility, internal auditing, human resource policies and corporate culture, etc.
 (一)内部环境。内部环境是企业实施内部控制的基础,一般包括治理结构、机构设置及权责分配、内部审计、人力资源政策、企业文化等。
2. Risk assessment, which refers to the process in which the enterprise timely identifies and systematically analyzes the risks relating to the achievement of internal control objectives so as to find a reasonable strategy to deal with the risks.
 (二)风险评估。风险评估是企业及时识别、系统分析经营活动中与实现内部控制目标相关的风险,合理确定风险应对策略。
3. Control activities, which means that the enterprise, based on the risk assessment results, takes corresponding control measures to keep risks within its risk tolerance.
 (三)控制活动。控制活动是企业根据风险评估结果,采用相应的控制措施,将风险控制在可承受度之内。
4. Information and communication, which means that the enterprise timely and accurately captures and exchanges information related to internal control and ensures effective communication within the enterprise and between the enterprise and the outside.
 (四)信息与沟通。信息与沟通是企业及时、准确地收集、传递与内部控制相关的信息,确保信息在企业内部、企业与外部之间进行有效沟通。
5. Internal supervision, which means that the enterprise supervises and inspects the establishment and effect of internal control so as to evaluate the efficiency of internal control, find out defects and make improvements in a timely manner.
 (五)内部监督。内部监督是企业对内部控制建立与实施情况进行监督检查,评价内部控制的有效性,发现内部控制缺陷,应当及时加以改进。
Article 6 An enterprise shall work out its internal control system in accordance with the relevant laws and regulations, these Norms and the supporting measures, and organize the implementation thereof.
   第六条 企业应当根据有关法律法规、本规范及其配套办法,制定本企业的内部控制制度并组织实施。
Article 7 An enterprise shall apply information technology to strengthen internal control, set up an information system in match with its operations and management, facilitate the organic combination of the internal control flow and the information system, realize automatic control over businesses and issues, and reduce or eliminate artificial manipulation.
   第七条 企业应当运用信息技术加强内部控制,建立与经营管理相适应的信息系统,促进内部控制流程与信息系统的有机结合,实现对业务和事项的自动控制,减少或消除人为操纵因素。
Article 8 An enterprise shall set up an incentive and restraint mechanism for the effect of internal control, and bring the implementation of the internal control system by all responsible entities and all staff into the performance evaluation system so as to improve the efficiency of internal control.
   第八条 企业应当建立内部控制实施的激励约束机制,将各责任单位和全体员工实施内部控制的情况纳入绩效考评体系,促进内部控制的有效实施。
Article 9 The relevant departments of the State Council shall, pursuant to the relevant laws and regulations, these Norms and the supporting measures, implement the specific requirements of these Norms and supervise and inspect the establishment and effect of internal control by enterprises.
   第九条 国务院有关部门可以根据法律法规、本规范及其配套办法,明确贯彻实施本规范的具体要求,对企业建立与实施内部控制的情况进行监督检查。
Article 10 An accounting firm which is entrusted by an enterprise to audit the latter's internal control work shall, pursuant to these Norms and the supporting measures thereof as well as the relevant practicing standards, audit the effectiveness of the internal control system of the enterprise and issue an auditing report. The accounting firm and its signatory staff shall be responsible for the internal control auditing opinions they give.
An accounting firm which provides internal control consultancy services for an enterprise may not concurrently provide internal control auditing services for the enterprise.
   第十条 接受企业委托从事内部控制审计的会计师事务所,应当根据本规范及其配套办法和相关执业准则,对企业内部控制的有效性进行审计,出具审计报告。会计师事务所及其签字的从业人员应当对发表的内部控制审计意见负责。
为企业内部控制提供咨询的会计师事务所,不得同时为同一企业提供内部控制审计服务。
Chapter II Internal Environment
 

第二章 内部环境


Article 11 An enterprise shall, in accordance with the relevant state laws and regulations and its bylaws, set up a good corporate governance structure and rules of procedure, and clarify the duties and powers in decision-making, execution and supervision so as to form a scientific and effective work division and balancing mechanism.
The (general) meeting of shareholders shall have all legal rights vested by law and the bylaws of the enterprise, and exercise the voting power in deciding important issues like operation policies, fund-raising, investment and profit distribution.
The board of directors shall be responsible to the (general) meeting of shareholders and exercise the management decision-making power according to law.
The board of supervisors shall be responsible to the (general) meeting of shareholders and oversee the performance of duties by the directors, managers and other senior management personnel according to law.
The management shall organize the implementation of the resolutions made by the (general) meeting of shareholders and the board of directors and take charge of the production, operation and management of the enterprise.
   第十一条 企业应当根据国家有关法律法规和企业章程,建立规范的公司治理结构和议事规则,明确决策、执行、监督等方面的职责权限,形成科学有效的职责分工和制衡机制。
股东(大)会享有法律法规和企业章程规定的合法权利,依法行使企业经营方针、筹资、投资、利润分配等重大事项的表决权。
董事会对股东(大)会负责,依法行使企业的经营决策权。
监事会对股东(大)会负责,监督企业董事、经理和其他高级管理人员依法履行职责。
经理层负责组织实施股东(大)会、董事会决议事项,主持企业的生产经营管理工作。
Article 12 The board of directors has the obligation to set up, improve and effectively effect internal control. The board of supervisors shall oversee the establishment and effect of internal control by the board of directors. The management shall organize and lead the daily operation of internal control.
An enterprise shall set up a special institution or appoint a proper institution to take charge of the specific issues concerning the establishment, effect and daily operation of the internal control system.
   第十二条 董事会负责内部控制的建立健全和有效实施。监事会对董事会建立与实施内部控制进行监督。经理层负责组织领导企业内部控制的日常运行。
企业应当成立专门机构或者指定适当的机构具体负责组织协调内部控制的建立实施及日常工作。
Article 13 An enterprise shall set up an auditing committee subordinate to the board of directors. The auditing committee shall be responsible for reviewing the enterprise's internal control system, overseeing the efficient effect and self-evaluation of the internal control system, and coordinating the internal control auditing work and other related issues.
......
   第十三条 企业应当在董事会下设立审计委员会。审计委员会负责审查企业内部控制,监督内部控制的有效实施和内部控制自我评价情况,协调内部控制审计及其他相关事宜等。
审计委员会负责人应当具备相应的独立性、良好的职业操守和专业胜任能力。
......



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