随着市场经济的发展,企业组织形式日趋集团化,经营方式呈现多元化,组织结构倾向于扁平化和网络化。这些变化在客观上要求企业集团必须加强内部控制。但目前对内部控制的规范,无论是国内的《内部会计控制规范》,还是国外的《内部控制的整体框架》(即COSO报告),都仅限于单一法人 With the development of market economy, the forms of business organization are becoming more and more collectivized, the mode of operation is diversified, and the organizational structure tends to be flat and networked. These changes objectively require enterprise groups must strengthen internal control. However, the current norms of internal control, whether domestic norms of internal accounting control, or foreign “overall framework of internal control” (ie COSO report), are limited to a single legal person