| 基于COSO风险管理框架的企业财务风险控制评价研究 |
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| 引用本文： | 张飒.基于COSO风险管理框架的企业财务风险控制评价研究[J].上海金融学院学报,2009(4):43-49. |
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| 作者姓名： | 张飒 |
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| 作者单位： | 深圳汇金投资公司,广东深圳,518034 |
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| 摘 要： | COSO发布的风险管理框架完全适用于企业财务风险管理,是衡量企业风险管理有效性的一个标准。依据此标准,通过对企业财务风险控制体系的评价在评价的基础上,进行符合性测试,可以确定企业财务风险控制体系的健全程度和得到遵循的程度,进而确定财务风险控制体系是否可以依赖以及可以依赖的程度,以此来发现企业财务风险控制体系的不足。
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| 关 键 词： | 风险管理 财务风险 控制 |
Research on Evaluation of Enterprises' Financial Risk Control Based on the COSO Risk Management Framework |
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| Zhang Sa.Research on Evaluation of Enterprises' Financial Risk Control Based on the COSO Risk Management Framework[J].Journal of Shanhai Finance University,2009(4):43-49. |
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| Authors: | Zhang Sa |
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| Abstract: | Risk management framework issued by COSO is fully applicable to the enterprises' financial risk management;It's a standard to measure the effectiveness of enterprises' financial risk control.Evaluate the financial risk control system based on this standard,and then do compliance test,we could confirm the completeness and execution degree of enterprises' financial risk control system.Moreover,we could confirm whether the control system can rely on and the extent of dependence.In this way,we can discover the ... |
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| Keywords: | risk management financial risk control evaluation |
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