继2008年6月1日《内控双刃剑》的封面报道之后,一年后的今天,本刊再次将目光聚焦内控,只是与上次不同的是,大环境已然变化。一是,中国版“萨班斯法案”延期,主因在于金融危机下内控给企业带来的客观成本。二是,内部控制与风险管理事实上正在融合,曾经“厘不清” Following the cover story of “Double-edged Sword of Internal Control” on June 1, 2008, one year later, our magazine again focuses on internal control. Only the last difference is that the general environment has changed. First, the extension of the Chinese version of the Sarbanes-Oxley Act was mainly due to the objective costs brought by internal control to the enterprises under the financial crisis. Second, internal control and risk management are in fact converging. They used to be “indefinable”