COSO报告与建立我国企业内部控制框架结构的思考

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

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。

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.