COSO内部控制整体框架:内容、理论贡献和借鉴

美国COSO委员会潜心研究多年提出了内部控制整体框架理论,给理论界、实务界以广泛、深刻的启示,对我国仍处在改革进程之中的大多数企业来说,其理论导向作用是不言而喻的。企业应强调对业务流程的动态控制,培育先进的环境文化,有效评估风险状况,建立有效的信息传导与沟通机制,加强监督,强调控制活动的效率、效果,这应该是我国企业完善内部控制手段的有效途径。

The Integrated Framework of COSO Internal Control Theory: The Content, Theoretical Contribution and its Use for Reference

After years of devoted study, the COSO committee (Committee of Sponsoring Organizations of the Tread-way Commission) in the U.S. puts forword the integrated framework of internal control theory, which has an extensive and profound enlightenment on both theoretical and practical circles. There is no doubt that it is of great theoretical guidance to most Chinese enterprises during the process of their reforms. The enterprises should focus on the dynamic control over the business procedures, foster the advanced environmental cultures, evaluate the risks properly, establish an effective mechamism of information transmission and communication, strengthen the supervision, stress the efficiency and effect of activity control, which should be a good way for Chinese enterprises to improve their means of internal control.