近年来,随着社会经济的发展,特别是经济全球化及国际化程度的加深,使企业经营环境变得日趋复杂,企业面临的风险也大大增加。我国企业内部控制基本规范及配套指引的出台,为企业成本费用内部控制风险评估提供了政策支持。本文分析了成本费用风险评估中存在的问题,并提出相应的解决措施,最后就评估程序予以详细地说明。 In recent years, with the socio-economic development, especially the deepening of economic globalization and internationalization, the business environment has become more and more complicated, and the risks faced by enterprises have also increased greatly. The promulgation of the basic norms and supporting guidelines for the internal control of enterprises in China provided policy support for the risk assessment of internal control over cost and expenses of enterprises. This article analyzes the problems in cost risk assessment, and puts forward corresponding solutions. Finally, the assessment procedure is explained in detail.