美国国会反虚假财务报告委员会管理组织(COSO)一直致力于内部控制的研究,其1992年发布的《内部控制—综合框架》和2004年发布的《内部控制—风险框架》已经成为内部控制理论研究者和实务工作者所推崇的经典。2006年,COSO又发布了《较小型公众公司财务报告内部控制指南》(以下简称《指南》),对较小型公众公司如何按照成本效率原则使用《内部控制—综合框架》设计和执行财务报告内部控制提供指导。本文对该报告的主要内容作一简要介绍。 The COFO, the United States Congressional Anti-Fraud Financial Reporting Committee, has long been involved in the study of internal control. The “Internal Control - Integrated Framework” issued in 1992 and the “Internal Control - Risk Framework” released in 2004 have become the subject of internal control theory Classics praised by practitioners and practitioners. In 2006, the COSO released the Guide to Internal Control over Financial Reporting for Smaller Public Companies (the “Guide”), which describes how smaller public companies use the Internal Control - Integrated Framework to design and implement internal financial reporting based on cost-effectiveness Control provides guidance. This article gives a brief introduction of the main contents of the report.