内部控制制度与企业行为直接相关。当前企业经营更多涉足资本市场，从事衍生金融工具交易，实施国际化发展战略，拓展作业链、控制链，目标驱动从追求短期利润最大化转向追求长期价值最大化，从谋求业主利益最大化到权衡相关者利益最大化。这种经营行为的开放性、风险性、交错性都突破了传统内部控制理论和实务的范围和能力。相对而言，2002年和2004年颁布实施《萨班斯法案》和《企业风险管理－总体框架》，重新明确提出的内部控制内涵和执行要求，是适应新经济环境对内部控制理论的重大发展。内部控制作为企业生产经营活动的自我调节和自我制约的内在机制，处于企业中枢神经系统的重要位置。内部控制的健全、实施与否，是单位经营成败的关键。而内部控制缺陷是企业经营的潜在风险，更应当得到各方的关注，进一步完善内部控制缺陷信息的披露机制，改善目前内部控制缺陷信息披露现状。全文将以此为立论依据，结合S公司近期内部控制具体实践，进一步得出结论：内部控制是企业行为内核，是企业良心，内部控制的实施是国际标准化进程。
关键词：内部控制；内部控制缺陷；全面风险管理框架；案例调研
ACaseSutdyOnIntenralControlSystem
Abstraet
Internal control system and enterprise behavior directly related. The current business growing involvement in the capital market, engaged in financial derivatives trading, implement the international development strategy, expand the homework chain, control chain, goal-driven from pursuing short-term profit maximization to pursue long-term value maximization, from seeking to maximize profits to weigh the owners to maximize its stakeholders. This management behavior openness, risk, crisscross sex all break through the traditional internal control theory and the practice range and ability. Relative to character, 2002 and 2004 promulgated and implemented the sarbanes-oxley act "and"enterprise risk management of the overall framework, one proposed to redefine the internal control connotation and executive requirements, is adapt to the new economic environment on the important development of internal control theory. Internal control sound, implementation or not, is crucial to the success of the unit operation. Internal control flaw is the enterprise manages the potential risks, the parties shall get more attention, further perfect the internal control flaw information disclosed the mechanism, improve current information disclosure of internal control defect status quo. Full text will be based on theoretical basis, combining company S recent internal control specific practice, further the conclusion: the internal control is the enterprise behavior kernel, is the enterprise conscience, internal control implementation is the international standardization.
Key words: Internal control；Internal control flaw；Comprehensive risk management framework； Case investigation
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