COSO框架是目前最完善的内部控制框架和风险管理框架之一,学习和借鉴COSO框架对完善企业内部控制、加强企业风险管理具有重要意义。对COSO的内部控制整体框架和风险管理整体框架做了简单的介绍,指出了企业目前在内部控制和风险管理上存在的问题,分析了COSO框架对企业内部控制和风险管理的启示。 The COSO framework is one of the most complete internal control framework and risk management framework so far. It is of great significance to study and learn from the COSO framework to improve internal control and strengthen risk management of enterprises. The overall framework of internal control of COSO and the overall framework of risk management are briefly introduced. The existing problems in internal control and risk management of the enterprises are pointed out. The enlightenment of COSO framework on internal control and risk management is analyzed.