企业内控管理是当前公司治理的一项重要内容。国际通用的企业风险管理工具是基于COSO框架的企业内控体系,我国发布了《企业内部控制基本规范》。立足于企业的自身特点,采用何种模式将上述框架和规范要求落到实处是必须考虑的问题。同方威视有显著的国际化、集团化特征,笔者提出的“X+”建设模式统一思想提高认识,并进行试用和评价,取得了一定成果。 Enterprise internal control management is an important part of corporate governance. The international common enterprise risk management tool is the enterprise internal control system based on the COSO framework. China released the “Basic Norms for Internal Control of Enterprises”. Based on the enterprise’s own characteristics, what kind of model should be taken into account to implement the above framework and normative requirements must be considered. Tongfangwei has significant internationalization and collectivization features. The author puts forward a unified thinking of “X + ” construction mode to raise awareness, conduct trial and evaluation, and achieved certain results.