内控与风险管理手册（一）体系框架分册二〇一一年一月目录公司介绍..............................................................................................................................11手册使用说明....................................................................................................................21.1.编制目的、意义及原则...................................................21.1.1手册编制的目的与意义....................................................................................21.1.2手册编制的原则.....................................................21.2手册结构...............................................................31.2.1手册结构及内容概要........................................................................................31.2.2手册的特征.......................................................................................................41.3.手册使用说明...........................................................71.3.1使用要求..........................................................................................................71.3.2管理与维护.......................................................................................................71.3.3编写与发布.......................................................................................................71.3.4发放.................................................................................................................71.3.5维护.................................................................................................................72内部控制体系基本框架.....................................................................................................92.1总则...................................................................92.1.1框架编制的目的...............................................................................................92.1.2框架编制的依据...............................................................................................92.1.3框架编制的思路与方法....................................................................................92.1.4体系框架的实施.............................................................................................102.2编制原则.............................................................102.2.1先进性与实用性相结合..................................................................................102.2.2方法论与操作性相结合..................................................................................102.2.3继承性与包容性相结合..................................................................................102.2.4满足外部监管与提升内部管理相结合.............................................................112.3参考标准..............................................................112.3.1财政部等五部委《企业内部控制基本规范》及配套指引................................112.3.2国资委《中央企业全面风险管理指引》.........................................................132.3.3上交所、联交所内部控制相关的指引与守则..................................................142.3.4COSO《内部控制整体框架》及《企业风险管理整合框架》.........................152.4适用范围..............................................................192.5内部控制体系框架的主要内容............................................192.5.1内部环境................
