企业集团内部控制框架的构建及其应用

随着企业管理的需要，内部控制理论逐步发展和完善，但到目前为止关于内部控制的研究主要是针对单个法人企业，而对企业集团内部控制的研究显得不足，而且现有研究缺乏经济学理论的支撑。本文综合运用制度经济学、产权经济学、信息经济学的有关理论，结合美国COSO委员会2004年9月发布的《企业风险管理——整体框架》的内容．构建了企业集团内部控制的整体框架，并运用该框架结合具体案例对我国企业集团内部控制中出现的问题进行了分析，最后提出了相应的对策和建议。

Framework Establishment of Business Group Internal Control and Its Applications

With the need of business group management,the theory of internal control has been becoming gradually perfect. On the other hand,there are still some defects in current research on internal control. Mainly to the internal control of single enterprises,the current research can not be directly used to analyze the internal control of business group. By using the relevant economic tbeory of institutions,property rights,and information, combining with the report of COSO2004,this paper builds a framework of business group internal control. By analyzing current issues of business group internal control in our country,some countermeasures and suggestions are given in the end of this paper.