摘要
对 COSO报告产生的背景及主要内容作了简单的介绍 ,并阐述该报告有借鉴价值的观点 ;同时分析了构建企业内部控制与公司治理的关系。在此基础上提出 :重视对我国企业内部控制的全面研究、采取政府或立法机关与企业自身逐步完善相结合的战略。
The background and the main content of COSO report are briefly introduced, and some valuable viewpoints are discussed. Then, the relationship between building internal control framework and ruling and managing the company is analyzed. From the above, some suggestions on how to build internal control framework are put forward, such as emphasizing systematical research on building internal control framework, adopting the strategy of combining the government or the legislature with the progressive improvement of the enterprise and stressing the key factors and so on.
出处
《武汉理工大学学报》
CAS
CSCD
2001年第6期76-79,共4页
Journal of Wuhan University of Technology
基金
国家自然科学基金 (796 70 0 71)
武汉理工大学基金资助
关键词
内部控制
公司治理
企业
中国
internal control framework
building
ruling and managing the company
suggestion
