COSO报告与建立我国企业内部控制框架结构的思考

企业要在激烈的市场竞争中生存和发展,完善内部控制就成为必要条件之一。笔者以美国COSO报告中内部控制的三大目标、五大要素及其创新点为出发点,对我国企业内部控制的现状作了分析,指出存在的企业文化建设薄弱、缺乏风险意识、网络环境下缺乏应对措施等问题。从政府和企业两个角度,借鉴COSO报告,制订统一的内部控制规范和评价标准,提出在网络环境下构建现代企业内部控制框架的基本思路。

How to Establish China's Internal Control System under the Framework of COSO Report

The perfect of internal control is crucial to the sustainability and development of enterprises. Starting from the three goals, five factors and innovation of US COSO report, the author make a compare analysis on that of China's enterprises, pointing out the problems of the weak firm culture, lack of risks consciousness and lack of countermeasure for working in network environment. A framework of internal control was then constructed for the application of government and enterprises.