新华社北京8月15日电（记者韩洁、徐蕊）记者15日获悉，财政部办公厅、证监会办公厅日前联合发布通知，明确今年我国主板上市公司将分类分批实施企业内部控制规范体系。

    Beijing, aug. 15（Reporter part 3、XuRui）Reporters learned that 15,，General office of the ministry of finance、Securities regulatory commission jointly issued a notice of general office，Clearly this year our country main board listed company will classification batch implement enterprise internal control standard system。

    2010年财政部、证监会、审计署、银监会、保监会联合印发的《关于印发企业内部控制配套指引的通知》规定，自2012年1月1日起在上海证券交易所、深圳证券交易所主板上市公司开始实施包括《企业内部控制基本规范》和《企业内部控制配套指引》在内的企业内部控制规范体系。

    In 2010 the ministry of finance、CSRC、the、The CBRC、Jointly issued by the China insurance regulatory commission《About print and distribute enterprise internal control supporting guide notice》provisions，Since January 1, 2012 in Shanghai stock exchange、Shenzhen stock exchange main board listed companies began to put into practice to include the《The enterprise internal control basic norms》and《The enterprise internal control supporting guidance》In the enterprise internal control standard system。

    两部门在名为《关于2012年主板上市公司分类分批实施企业内部控制规范体系的通知》中指出，为稳步推进主板上市公司有效实施企业内部控制规范体系，确保内控体系建设落到实处、取得实效，防止出现走过场情况，财政部会同证监会在充分考虑上市公司的公司治理基础、市值规模、业务成熟度、盈利能力等方面差异的情况下，决定在主板上市公司分类分批推进实施企业内部控制规范体系。

    The two departments in the name《About 2012 main board listed company classification batch implement enterprise internal control standard system of the notice》that，Main board listed company steadily for effective implementation of enterprise internal control standard system，Ensure that the construction of internal control system into effect、To obtain actual effect，Prevent go through the motions situation，The ministry of finance and the CSRC in full consideration of the listed company corporate governance foundation、Value scale、Business maturity、Profit ability under the condition of differences，Decide on main board listed company classification batch implementing enterprise internal control standard system。

    通知要求，所有主板上市公司都应当自2012年起着手开展内控体系建设。各相关上市公司要高度重视，成立或指定专门工作机构，健全风险评估机制，梳理风险管控流程，完善各项经营管理制度，优化内部信息系统，建立内控责任与员工绩效考评挂钩机制，推进企业内部控制规范体系稳步实施。

    Notice requirements，All main board listed companies should be since 2012 embarked on the construction of internal control system。The relevant listed companies should attach great importance to，Established or designated special institutions，Sound risk assessment mechanism，Carding risk control process，Perfect the management system，Optimization of the internal information system，Establish internal control responsibility and employee performance appraisal hook mechanism，Promote the enterprise internal control standard system steady implementation。

    通知明确了具体实施原则，其中，中央和地方国有控股上市公司，应于2012年全面实施企业内部控制规范体系，并在披露2012年公司年报的同时，披露董事会对公司内部控制的自我评价报告以及注册会计师出具的财务报告内部控制审计报告。

    Notice has been clear about the concrete implementation principle，the，The central and local state holding listed companies，Should be in 2012 full implementation of enterprise internal control standard system，And in the disclosure of the annual report in 2012 the company at the same time，The board of directors of the disclosure of internal control self assessment report produced by certified public accountants and the financial report internal control auditing report。

    非国有控股主板上市公司，且于2011年12月31日公司总市值（证监会算法）在50亿元以上，同时2009年至2011年平均净利润在3000万元以上的，应在披露2013年公司年报的同时，披露董事会对公司内部控制的自我评价报告以及注册会计师出具的财务报告内部控制审计报告。

    Non-state-owned holding company listed on the main board，And as of December 31, 2011 the company's total market value（CSRC algorithm）In 5 billion yuan of above，At the same time from 2009 to 2011 in the average net income 30 million yuan，Should be in the company's annual report disclosure in 2013 at the same time，The board of directors of the disclosure of internal control self assessment report produced by certified public accountants and the financial report internal control auditing report。

    其他主板上市公司，应在披露2014年公司年报的同时，披露董事会对公司内部控制的自我评价报告以及注册会计师出具的财务报告内部控制审计报告。

    The other main board listed company，Should be in the company's annual report disclosure in 2014 at the same time，The board of directors of the disclosure of internal control self assessment report produced by certified public accountants and the financial report internal control auditing report。

    对于特殊情况，通知指出，主板上市公司因进行破产重整、借壳上市或重大资产重组，无法按照规定时间建立健全内控体系的，原则上应在相关交易完成后的下一个会计年度年报披露的同时，披露内部控制自我评价报告和审计报告，且不早于参照上述原则确定的披露时间。

    For special situation，Notice points out that，Main board listed companies for the bankruptcy restructuring、Borrow shell listed or material assets reorganization，Unable to establish and perfect the internal control in accordance with the stipulated time of the system，In principle, should be in the related transaction is completed next fiscal year annual report disclosure at the same time，Disclosure of internal control self assessment report and audit report，And not earlier than the principles referring to the disclosure of time。

    此外，新上市的主板上市公司应于上市当年开始建设内控体系，并在上市的下一年度年报披露的同时，披露内部控制自我评价报告和审计报告，且不早于参照上述原则确定的披露时间。

    In addition，The new listing of the main board listed companies should be listed in the construction of internal control system began，And in the listing of the annual report disclosure next year at the same time，Disclosure of internal control self assessment report and audit report，And not earlier than the principles referring to the disclosure of time。

    通知指出，在上述规定时间范围内，鼓励公司在自愿的基础上提前执行企业内部控制规范体系的披露要求。 

    Notice points out that，Before the above stipulated time range，Encourage the company on a voluntary basis advance execution enterprise internal control standard system of disclosure requirements。