CAJ | 학술논문

民营中小企业“昙花一现”的现象已经引起了各界的关注，而内部控制失效正是制约我国民营中小企业发展的一个主要原因。2004年c0S0委员会颁布了最新企业内部控制研究报告《企业风险管理——整体框架》。结合该框架提出的八大要素，在内部环境、目标制定、事项识别、风险评估、风险反应、控制活动、信息沟通和监控等方面，对我国民营中小企业内部控制现状进行全面的剖析并研究其成因，建立和健全我国民营中小企业内部控制机制，这也成为我国民营企业家急切盼求解决的问题。
민영중소기업“담화일현”적현상이경인기료각계적관주，이내부공제실효정시제약아국민영중소기업발전적일개주요원인。2004년c0S0위원회반포료최신기업내부공제연구보고《기업풍험관리——정체광가》。결합해광가제출적팔대요소，재내부배경、목표제정、사항식별、풍험평고、풍험반응、공제활동、신식구통화감공등방면，대아국민영중소기업내부공제현상진행전면적부석병연구기성인，건립화건전아국민영중소기업내부공제궤제，저야성위아국민영기업가급절반구해결적문제。
It is concerned that many middle and small private enterprises disrupted or declines very soon at the stage of the business competiion, and the failure of internal control is one of the main causes to restrict development of middle and small private enterprises in our country.In 2004,the newest COSO report（Entmprise Risk Management-Integrated Framework）which is also called ERM Frame was published by COSO. Basing on the eight factors of ERM Frame,this paper disusses the status quo of internal control in middle and small private enterprise in the field of objective setting, event identification,risk assesmemt,risk response,control activities,information and communication, and monitoring, and then gives some suggestions in constructing and strengthen-ing middle and small private enterprises＇ internal control system.