巨人集团的倒塌、郑州亚西亚的衰败,以及我国银行和非银行金融机构的许多失控的教训,无不表明,跟上国际内部控制的研究和发展步伐,不断完善自身的内控机制,是十分必要的。那么,如何建立健全企业的内部控制制度呢?可以说,美国的COSO模式具有重要的参考价值。COSO是美国政府机构 The collapse of the Giant Group, the decline of Zhengzhou, and many of the uncontrolled lessons of China's banks and non-bank financial institutions have all shown that it is necessary to keep up with the pace of research and development in international internal control and constantly improve its internal control mechanism . So, how to establish and improve the enterprise's internal control system? It can be said that the United States COSO model has important reference value. COSO is a U.S. government agency