| COSO企业风险管理整体框架解析 |
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| 引用本文： | 宋怡萱,张翮. COSO企业风险管理整体框架解析[J]. 财会通讯, 2006, 0(3) |
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| 作者姓名： | 宋怡萱 张翮 |
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| 作者单位： | 中南财经政法大学会计学院 湖北武汉430070(宋怡萱)，长安大学本部图书馆 陕西西安710064(张翮) |
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| 摘 要： | 本文基于COSO新出台的《企业风险管理整体框架》,详尽探讨了报告的发展背景、主要内容、对其突破以及其相对局限性及对我国企业的启示等,期望对我国企业建立风险管理体系和完善内部控制提供理论支持。
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| 关 键 词： | 风险管理 内部控制 COSO报告 |
Analysis of Enterprise Risk Management Framework by COSO |
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| Song Yixuan Zhang He. Analysis of Enterprise Risk Management Framework by COSO[J]. Communication of Finance and Accounting, 2006, 0(3) |
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| Authors: | Song Yixuan Zhang He |
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| Abstract: | Based on the new report of COSO, this paper mainly discusses the background, key element, breakthrough and limitations of the new framework., and some inspiration for Chinese enterprise, and hopes to provide some theory support for them to frame risk management system buiding and internal control perfecting. |
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| Keywords: | Risk management Internal control COSO report |
| 本文献已被 CNKI 等数据库收录！ |
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