上市公司改进内部控制制度英文文献和翻译 第4页

The SSE's format guidelines for two reports are up to the standard of "concise content, definite responsibilities, clear questions". The format guideline for the "Directorates' Self-evaluation Reports of Internal Control" requires that a listed company should disclose the internal control goal, the inherent limitations and the basic elements to be considered in establishing and implementing the internal control system. The basic elements refer to the eight elements prescribed in the "SSE Guidelines for Internal Control of Listed Companies", namely, goal setting, internal environment, risk identification, risk evaluation, risk management strategy selection, control activities, information communication, inspection and monitoring, or the five elements prescribed in the "Basic Standard for Enterprises' Internal Control" by the Ministry of Finance, i.e., internal environment, risk evaluation, control activities, information communication and internal supervision. Enterprises may disclose the basic elements of their internal control according to the actual conditions.

The internal control report shall also specify whether a company has significant deficiencies from January 1 of the current year to the end of the report period. The significant deficiencies refer to the design or execution deficiencies of the internal control that have serious negative influence or potential one on the internal control goal, including but not limited to the significant untruth, inaccuracy or incompleteness of the accounting statements and annotations; under penalty by relevant authorities or regulatory institutions; significant losses due to ineffective internal control; fraud of senior management. In case of these deficiencies, the report shall specify the rectification measures the company has taken, the significant deficiencies under rectification and the expected completion time of the rectification.工业机械手设计说明书

The compilation guideline for the "Reports on Fulfillment of Social Responsibilities" requires that a listed company shall, in accordance with its actual conditions and the experience of compiling relevant reports, decide the title and contents of the report, including but not limited to the social responsibility report, the sustainable development report, the environmental responsibility report and the corporate citizen report. Moreover, the guideline lists the issues to which a listed company needs to pay attention in compiling the social responsibility report. A company may disclose the social contribution value per share according to relevant notice, but such company shall simultaneously disclose the calculation standard of social cost.本文来自辣-文~论-文·网原文请找腾讯QQ324.9114
SSE plans to launch "Social Responsibility Index"
According to an official of the SSE's Listed Company Department, the SSE-listed companies started to disclose according to the internal control guideline in the annual reports of 2007, where 139 companies disclosed the internal control reports, while some large companies started to disclose the social responsibility reports. However, the lack of a unified format led to the format and length disparity among different companies' internal control reports and social responsibility reports, making it difficult to make comparisons. To tackle that problem, the SSE launched the unified format standard. Also, to enhance the examination efficiency and responsibilities of the listed companies' directors, the SSE introduced the working paper of examination, suggesting the key contents in examining the two reports.宽带多媒体视频点播/直播系统
The official said that the "Basic Standard for Enterprises' Internal Control" jointly issued by five authorities last June will be implemented among the listed companies since July 1, 2009, so more and more listed companies are actively establishing and improving their internal control systems. By requiring some companies to disclose the internal control reports and the social responsibility reports together with the annual reports, a prevailing rule of the international capital market, the SSE is paving the road for the overall implementation of the "Basic Standard for Enterprises' Internal Control".

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