美国内部控制规范的新发展

1992年美国COSO委员会发布了《内部控制——整合框架》,在世界范围内得到了普遍的认可和广泛的应用。为了适应二十年来企业经营运作环境发生的巨大变化,2012年9月,COSO委员会公布了新版《内部控制——整合框架》征求意见稿,2013年5月正式版公开发行。新版《内部控制——整合框架》调整了1992版的章节布局,更新了内部控制目标和控制要素的部分内容,并根据内部控制要素提出了17项内部控制原则。我国的内部控制规范体系也已建立完成并于2011年开始实施。了解美国内部控制规范的最新发展动向,比较中美两国内部控制规范差异,将有助于借鉴美国经验,发展和完善我国的内部控制规范制度。

The New Development of American Internal Control-Integrated Framework

In 1992, the COSO （Committee of Sponsoring Organizations of the Treadway Commission） in the United States issued the Inter-nal Control-Integrated Framework, which was acknowledged and widely used throughout the world. In September, 2012, COSO issued the exposure draft of a new version framework in light of the great change of business environments for the latest 20 years before the official is-suance of the new version framework in May, 2013. The new Internal Control-Integrated Framework rearranged the sections of the 1992 version, updated the internal control objectives and control elements, and proposed 17 internal control principles based on the control ele-ments. China＆#39;s internal control framework system had been built and started to implement in 2011. In this connection, it is conducive to understand the trend in the United States and compare the difference of the frameworks in the two countries for bettering the internal con-trol system in China by learning American experience.