Based on the COSO report, this essay analyzes the current situation of internal control for Chinese companies at this stage, and proposes advices to perfect the system in the process of establishment.

• 以COSO报告作为内控标准来分析我国现阶段企业内控管理的基本状况，并进一步就国内企业应如何按照国际上通行的内部控制标准来建立完善而有效的内部控制体系提出了一些应对措施和建议。