摘要
依据COSO报告提出的有关内部控制整体框架的理论,针对我国企业内部控制的现状,提出建立我国企业内部控制制度的基本原则和建立我国企业内部控制制度的基本框架模式。
According to the theory of inner control framework presented in COSO report, aiming at the present situation of Chinese enterprises＇ inner control, the basic principles and framework model of enterprises＇ inner control system of China are put forward.
