超越COSO:中国内部控制规范体系探索

Beyond COSO:Exploring the Internal Control Standard System in China

中国内部控制规范体系建设成就斐然,实现了从企业到行政事业单位的全覆盖,走出了一条从借鉴到创新的道路。以COSO为代表的内部控制理论难以合理解释组织管理、内部控制和风险管理之间的关系,导致内部控制规范与风险管理规范并存,内部控制难以融入组织管理,从而造成内部控制建设流于形式。因此,有必要从管控融合视角,统筹协调内部控制、风险管理、公司治理、财务管理和管理会计规范,建立适应国家信息化发展战略需要的新时代内部控制规范体系,实现内部控制规范体系的整体创新。

China has made remarkable achievements in the construction of internal control standard system.It has achieved comprehensive coverage from enterprises to administrative institutions,and has created the way from learning to innovation.However,the internal control theory represented by COSO is difficult to explain the relationship among organization management,internal control and risk management,leading to the coexistence of internal control standards and risk management standards.The consequence of difficulty of integrating internal control into organizational management is that the construction of internal control becomes a mere formality.Hence,it is necessary to coordinate internal control,risk management,corporate governance,financial management and management accounting standards from the perspective of management and control integration,establish the internal control standard system in a new era to meet the needs of national informatization development strategy,and realize the overall innovation of internal control standard system.