内控规范制定机制研究

Abstract

规范的制定机制是决定规范质量高低的首要因素,内控规范质量的高低与相应的制定机制间有很大的相关性。本文拟就内控规范制定机制中的几个重要问题——制定机构选择、制定程序安排,规范属性定位展开研究,以期研究成果为正在完善的内控规范建设及其有效实施提供有益的借鉴,也为正在阔步走向完善市场经济的我国经济规范建设提供一点有益的启示。

Abstract:The formulation mechanism of regulation is a crucial aspect that influences the regulation's quality.The quality of internal control regulation is highly related to the corresponding formulation mechanism.This essay studies several important issues of the formulation mechanism of internal control regulation with the purpose for providing some useful inspirations for improving our regulation system and providing some helpful references for perfecting the internal control criterion and implement,even for some help in regulation construction of China.This essay discusses the choice of standard-making institution,the arrangement of standard-making procedure and the orientation of standard attributes.