浅析COSO内部控制整合框架的新变化及其启示

2013年5月,美国反虚假财务报告全国委员会(Treadway)下属的发起组织委员会(COSO)正式发布了《2013年内部控制——整合框架》(以下简称新整合框架),与1992年9月COSO发布的整合框架相比,新整合框架以原则为导向,在反映经济环境变化的基础上,对构成要素、报告目标等进行了相应调整。本文在简要介绍内部控制整合框架新发展的基础上,提出了新整合框架对发展我国内部控制建设的几点启示。

Analysis of the New Changes of COSO Internal Control Integrated Framework and Its Enlightenment

In May 2013, the Committee of Sponsoring Organizations （COSO） subordinate to United States national council against false iinancial report （Treadway） officially launched 2013 Internal Control-Integrated Framework （hereinafter referred to as the New Integrated Framework）. Compared with the Integrated Framework launched in 1992 by COSO, the New Integrated Framework is principle Oriented. !Based on reflection of economic environment changes, the constituent elements and reporting goals are adjusted. This paper briefly !introduces the new development of internal control integrated framework, and puts forward the enlightenment brought by the new integrated framework for the construction of internal control in China.