基于COSO报告探讨我国企业内部控制制度建设

强化企业的内部控制已经成为发达国家治理公司的重要手段,在国际上的研究已日渐成熟,最权威的内控模式就是COSO报告,它把内控整体框架定义为控制环境、风险评估、控制活动、信息与交流和监督评审五个方面。目前国内企业在实施内部控制过程中仍然存在着一系列的问题,文章将借鉴COSO报告的基本理论框架,以亚细亚集团为例重点分析这些问题,后从COSO报告的五个方面提出建立和健全企业内部控制制度的一些建议。

Enhancing the internal control in the business enterprise has already become the important means that the flourishing nation manages the company, whose research is already gradual mature among nations.The inne-controlled mode of the most authority is The COSO Report, in which the whole frame of internal control is definited as control environment, risk valuation, control activity, information and exchanges and judge. However there are a lot of problems of implementing internal control in domestic enterprises. This article had analyzed the above problems in domestic enterprises quoting YAXIYA Group based on The COSO＇s frame in fundamental theory, and tabled some proposals in establishing and validing the control system in enterprises in accordance with the five aspects of The COSO Report.