我国企业内部控制制度的框架设计

Framework design of enterprises' internal control system in our country

内部控制是在内部牵制的基础上发展起来的一套更为完善、更为有效的企业内部调控和监督体系,对防范企业各种风险特别是防止企业各种欺诈行为的发生起着至关重要的作用。依据COSO报告提出的有关内部控制整体框架的有关理论,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基本框架模式。

Internal control is a more perfect and effective control and supervision system of enterprise developing on the base of internal check, has the most important effects on preventing all kinds of risk, especially all kinds of cheat action. According to the correlative internal control framework theories put forwards by COSO, aiming at the situations of enterprise＇s internal control in our country, puts forwards the basic principles and basic frameworks to establish enterprise＇s internal control system in our country.