Interpretation And Research On COSO2013 Enterprise Internal Control Irntegration Framework For State-Owned Enterprises

The United States Anti-False Financial Reporting Committee under the sponsor committee(COSO)issued the "COSO2013 enterprise internal control integration framework" in 2013,to release the internal control integration framework issued in 1992 to revise and upgrade to adapt to the current US economy Environmental and regulatory requirements.Based on the concept and structure of internal control,the new internal control integration framework is based on the five elements of internal control,such as control environment,risk assessment,control activities,information and communication,and supervision.Carried out a more in-depth interpretation,put forward the internal control of the integration framework under the 17 basic principles.The US Securities and Exchange Commission and the US Public Accounting Commission require companies listed in the United States to design and implement their overall level of control in accordance with the latest regulations of the COSO2013 Internal Control Integration Framework as a design and effective program of internal control policies and procedures The basis of execution.There are dozens of state-owned enterprises in the United States listed on the New York Stock Exchange,many of them domestic industry and the field of leading enterprises,corporate governance,risk management and internal control policies and practices are Chinese enterprises to follow the example.For the COSO2013 enterprise internal control integration framework of the opening,the state-owned enterprises listed in the United States have given a high degree of concern,and actively respond to the requirements of US regulators in the original internal control integration framework based on the design of the overall level of corporate control to adjust and improve To meet the requirements and expectations of US regulators and capital markets.In the framework of the application process,taking into account the new framework as the first batch of companies,there is no practical reference to the mature case,for the internal control of the five elements and 17 basic principles of specific landfill practice there are many confusion,the application of the new framework Interpretation is extremely urgent.I was responsible for the "COSO2013 basic framework of internal control of COSO2013" in the whole process of a US-listed state-owned airline with the responsibility of the project leader.For the "COSO2013 Basic Framework for Enterprise Internal Control",the focus of the 17 project basic principles The problems and the existing problems and solutions of the traditional internal control of Chinese state-owned enterprises have been studied in depth.In this paper,the framework of the principle itself is interpreted at the same time,the success of the airline's internal control policies and practices as an example to make use Example.Chinese enterprises to go out is the main trend of enterprise development at this stage,with the capital output,talent output and capacity output to match the management of the upgrade is an urgent problem.The design and implementation of the internal control of Chinese state-owned enterprises need to meet the supervision and norms of different countries and regions in China.At the same time,according to the "COSO2013 enterprise",the Chinese enterprises need to design and implement the internal control policies and procedures according to the Basic Standard of Enterprise Internal Control Internal control integration framework "to design and implement internal control policies and procedures that meet US capital market requirements.Based on the management practice of internal control of the aviation company,the interpretation of focus on the five elements and Seventeen Principles of “COSO2013 enterprise internal control integration framework ”,put forward the main problems in five aspects: control environment,risk assessment,control activities,information and communication and supervision of internal in the control of state-owned enterprises,and summarizes the strategies and methods to deal with these problems,and probes into the COSO2013 application of internal control methods and Strategies of the integration framework.