| 走向风险管理的内部控制研究 |
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| 引用本文： | 陈歆.走向风险管理的内部控制研究[J].漳州师院学报,2008,22(4):68-71. |
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| 作者姓名： | 陈歆 |
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| 作者单位： | 宁波诺丁汉大学国际商学院,浙江宁波315100 |
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| 摘 要： | 针对层出不穷的财务舞弊案例，新COSO框架下对内部控制和风险管理进行了新的补充和界定。通过对风险管理和内部控制的分析比较，在新框架的基础上，针对我国企业内部控制方面存在的弊端，提出企业内部控制将发展为更全面的风险管理。
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| 关 键 词： | 内部控制 风险管理 COSO报告 |
The Internal Control towards the Risk Management |
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| CHEN Yin.The Internal Control towards the Risk Management[J].Journal of ZhangZhou Teachers College(Philosophy & Social Sciences),2008,22(4):68-71. |
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| Authors: | CHEN Yin |
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| Abstract: | In view of the finance fraudulent practices which emerge one after another,the internal control and the risk management have been supplemented and defined under the new COSO framework.This paper analyzes the characteristics of risk management and puts forward the theory that internal control of the business will develop into more overall venture management. |
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| Keywords: | internal control business risk management COSO framework |
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