本文详细介绍了美国著名的COSO内控框架的目标、内容和要求以及我国近几年企业内控建设的发展历程,在此基础上分析比较了我国企业内控基本框架与COSO框架的特点,说明我国制定的企业内控基本规范既适应了我国国情,又借鉴了的国外先进经验。同时指出我国制定的内控基本规范及配套指引在实施运用中存在的不足并提出应对措施与建议。 This article introduces in detail the objectives, content and requirements of the famous COSO internal control framework in the United States and the development course of the internal control construction in our country in recent years. On this basis, it analyzes and compares the characteristics of the basic framework of internal control and the COSO framework in our country, The basic norms of internal control of enterprises are not only adapted to the national conditions of our country but also learned from advanced foreign experience. At the same time, it points out the shortcomings in the implementation of the basic norms and supporting guidelines for internal control formulated in China and puts forward countermeasures and suggestions.