世界范围内的会计舞弊泛滥、企业实际寿命远远短于预期寿命、我国国有企业难以摆脱困难、流星企业泛滥等现象,值得我们深思。产生这些现象的根本原因之一就是内部控制的缺失和不健全。本文将《萨班斯一奥克斯利法案》与COSO内部控制——整体框架和风险管理综合框架相结合,提出了建立风险导向的“全面内部控制”体系的意义以及该体系的构成要素。 The proliferation of accounting fraud in the world, the actual life expectancy of enterprises is much shorter than the expected life expectancy, the difficulty of state-owned enterprises in our country to escape difficulties, the proliferation of meteor phenomena such as the phenomenon, it is worth our pondering. One of the root causes of these phenomena is the lack of and lack of internal control. This article combines the Sarbanes-Oxley Act with the COSO Internal Control - Integrated Framework and the Integrated Risk Management Framework, and puts forward the significance of establishing a risk-based “comprehensive internal control” system and the components of the system.