财会[2012]3号根据财政部等五部委的要求,《企业内部控制基本规范》(财会[2008]7号)及其配套指引已于2011年1月1日起在境内外同时上市的69家公司实施。同时,财政部、证监会又选择了200多家在境内主板上市的公司进行试点。实施一年总体进展顺利,但也存在一定问题。 According to the requirements of the five ministries and commissions such as the Ministry of Finance, the “Basic Rules for Enterprise Internal Control” (Cai Kuai [2008] No. 7) and its supporting guidelines have been listed both at home and abroad since January 1, 2011 Home company implementation. In the meantime, the Ministry of Finance and the CSRC have chosen more than 200 companies listed on the domestic main board for pilot projects. The overall progress of the implementation of the year goes well, but there are also some problems.