摘 要在大众创业，万众创新的“双创”背景下，高新技术企业的发展速度不断加快，同时也面临着日益激烈的市场竞争。经营环境的变化要求企业必须切实做好内部控制工作，借助完善的内控制度，实现对于各类经济活动风险的防范与控制。本文以一家典型的成长中的高新技术企业浪潮公司为例，以 COSO 内部控制框架为基础，结合内部控制理论和风险管理理论，采用文献研究法、案例研究法、实地调查法对浪潮公司内部控制体系做分析，从内部控制现状入手，分析浪潮公司在内部环境、风险管理体系、控制活动、信息与沟通、监督与评价方面存在的问题，并根据这些问题提出改进内部控制的建议。希望能够为企业内部控制工作的顺利实施提供有效参考。关键词：高新技术企业；内部控制；COSOIAbstractUnder the background of mass entrepreneurship and innovation, the development speed of high and new technology enterprises is accelerating. At the same time, they are also facing the increasingly fierce market competition. The change of business environment requires enterprises to do a good job in internal control.Based on a typical growing wave of high and new technology enterprise company, for example, in the COSO internal control framework as the basis, combining the theory of internal control and risk management theory, the wave by the method of literature research case method field investigation, the company internal control system for analysis, from the current situation of internal control, in the internal environment analysis of wave company risk management system to control activity information and communication, the problems of supervision and evaluation and improvement of internal control Suggestions according to these problems hope to be able to work the smooth implementation of internal control for the enterprise to provide effective reference. Key words: new high-tech enterprise；internal control；COSO II目 录摘 要.......................................................
