一、企业内部控制——个世界性的课题 (一)内部控制的内涵及发展关于内部控制的内涵,目前一个被普遍接受的解释是美国COSO委员会(Committeeof Sponsoring Organizations of The TreadwayCommission)对内部控制内涵的阐述,即内部控制是组织设计并实施的、为组织营运的效率与效果、财务报告的可靠性、相关法令的遵循性等目标实现提供合理保证的过程与程序,它要求组织内的全体人员共同参与实施。COSO委员会在其 I. Internal Control of Enterprises - A Worldwide Issue (I) Connotation and Development of Internal Control As to the connotation of internal control, a generally accepted explanation is that the Committee on Sponsoring Organizations of The Treadway Commission connotes the meaning of internal control , That is, internal control is designed and implemented by the organization. It provides a process and procedure for providing reasonable assurance for the efficiency and effectiveness of the organization’s operation, the reliability of financial reports and the compliance with relevant laws and regulations. It requires that all personnel within the organization To participate in the implementation. The COSO committee is in it