全面风险管理框架与内部控制整体框架的比较分析

2004年美国COSO委员会在其1992年发布的《内部控制整体框架》基础上,吸收各方面风险管理研究成果,颁布了《全面风险管理框架》(Enterpris Reisk Management Framework),旨在为各国的企业风险管理提供一个统一术语与概念体系的全面的应用指南。本文首先回顾了《内部控制整体框架》的产生及其贡献与不足,其次阐述了风险管理与内部控制的关系,最后比较分析了《全面风险管理框架》与《全面风险管理框架》的联系与区别,以期对理解、掌握和执行《全面风险管理框架》有所裨益。

Comparative Analysis of Enterprise Risk Management and Internal Control Integrate Framework

in 2004, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) promulgated Enterprise Risk Management Framework at the foundation of Internal Control Integrate Framework announced in 1992, with references of research results of risk management. It is aimed to provide an applied guidebook of consolidated technical term and concept system completely for the risk management of corporations of all countries. The cognizance of relationship and distinction of Internal Control Integrate Framework and Enterprise Risk Management Framework will help to comprehend and make use of Enterprise Risk Management Framework.