论小企业内部控制:COSO的经验及其对我国的启示

Internal Control of Smaller Business

小企业在规模、产权和组织架构等方面均与大企业有着较大差异,这就决定其不能照搬大企业内部控制的方法,尤其是对成本的考虑将对小企业实施内部控制形成严重的制约。小企业应当在符合成本效益原则的前提之下,建立健全内部控制,以保障自身目标的实现。我国小企业应当借鉴COSO的有益做法,并结合我国实际,建立健全内部控制。

Smaller businesses differ from big firms in size, ownership, organization structure, etc. Accordingly, internal control of smaller businesses should be different from that of big firms. Especially, the consideration of cost--benefit would hinder smaller businesses from establishing and maintaining effective internal control. In order to provide reasonable assurance to achieve its objectives, smaller business should establish and maintain effective internal control under the constraint of cost. Chinese smaller businesses should use the experience of COSO for reference to improve internal control.