| 信用担保机构内部风险控制——基于COSO框架 |
| |
| 引用本文： | 刘姝含,唐海滨.信用担保机构内部风险控制——基于COSO框架[J].企业科技与发展,2008(2):39-40. |
| |
| 作者姓名： | 刘姝含 唐海滨 |
| |
| 作者单位： | 江南大学,江苏无锡214122 |
| |
| 摘 要： | 我国中小企业信用担保机构是专门经营和管理信用风险的机构，其对资金的倍数放大作用同时也是对风险的放大。担保风险能否被有效地防范与控制关系到信用担保机构的可持续发展。信用担保机构的内部风险控制是防范担保风险的重要途径之一，文章结合COS0风险管理框架探讨了我国信用担保机构内部风险控制。
|
| 关 键 词： | 信用担保机构 内部控制 风险管理框架 |
Internal Risk Control of Credit Guarantee Organization Based on COSO |
| |
| Authors: | Liu Shu-han Tang Hai-bin |
| |
| Institution: | (Southen Yangtze, University, Wuxi ,Jiangsu 214122, China ) |
| |
| Abstract: | Credit guarantee organization of small and medium-sized enterprises in China is dedicated to operating and managing credit risk. Its function of enlarging multiple of capital means increasing risk at the same time. Whether guarantee risk can be prevented and controlled or not is related with the sustainable development of credit guarantee organization. Internal risk control of credit guarantee organization is one of important way to prevent guarantee risk, Combined with risk management framework based on COSO, internal risk control of credit guarantee organization in China is probed. |
| |
| Keywords: | Credit guarantee organization Internal control Risk management framework |
| 本文献已被 维普 等数据库收录！ |
|
