企业内部控制问题近年来受到了普遍的关注,这与一些国内外知名公司爆出的财务舞弊案不无关系.在此背景下,2004年9月,美国著名的COSO委员会发布了关于内部控制的新COSO报告,即企业风险管理框架,该报告以《萨班斯-奥克斯利法案》为依据,本文就此报告结合企业内部控制评价指标做一解读.%Enterprise internal control problems has got widespread concern in recent years, which is not unrelated to the financial fraud of a number of well-known companies at home and abroad. In this context, in September 2004, the famous American COSO Committee released a new COSO report on internal controls, namely enterprise risk management framework. This report is based on the "Sarbanes -Oxley Act". This article did an interpretation on evaluation of internal control based on this report.
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