不久前,中国企业内部控制标准委员会与美国科索委员会(COSO)签署合作备忘录。双方在备忘录中表示,两国内部控制标准制定机构将建立定期工作会议制度,并在内部控制的标准制定、学术研讨、知识共享、人才培养等领域进一步深化交流与合作,共同致力于建立高质量的内部控制标准,促进内部控制在各类型组织中的广泛运用,推动内部控制在保障资本市场健康发展和提升企业经营管理水平及风险防范能力方面发挥积极作用。合作备忘录的签署,标志着中美在内部控制领 Not long ago, China Enterprise Internal Control Standards Committee and the United States Kosovo Committee (COSO) signed a memorandum of cooperation. The two sides stated in the memorandum that the internal standard-setting bodies of the two countries will establish a regular working conference system and further deepen exchanges and cooperation in such fields as standard-setting, academic discussion, knowledge sharing and personnel training for internal control so as to jointly establish a high-quality The Bank promoted the extensive application of internal control in various types of organizations and promoted the active role of internal control in ensuring the healthy development of capital markets and enhancing the operation and management of enterprises and the risk prevention capabilities. The signing of the memorandum of cooperation marks the central control of China and the United States