风险管理报告的模式及内容研究  

On the Reporting Mode and Content of Risk Management

作　　者：张应语[1] 

机构地区：[1]北京理工大学经济管理学院,北京100081

出　　处：《科学决策》2009年第2期29-38,共10页Scientific Decision Making

摘　　要：在世界范围内,企业风险管理报告还没有一个标准、规范的框架。本文探讨了内部控制报告在美国和英国的实践,对影响风险管理报告模式的各种要素进行了深入分析。最后,利用矩阵分析法,对风险管理报告的相关内容进行了较为系统地研究,提出了全球第一个风险报告的内容模本框架。Industry expertise is one of the important factors that may affect audit quality. In this paper, we examine the relationship between auditing firms＇ industry expertise and their audit quality. We find that auditing firms that have industry expertise tend to restrict their clients from inflating earnings, while industry expertise is not related with the extent of clients＇ earnings - decreasing behaviors. Therefore, industry expertise has an asymmetric impact on audit quality, which reflects the fact that auditors usually take a compromising action under the pressure from their clients when they are exposed to a low - risk environment. Enhancing industry expertise and independence of the auditing firms, reforming and optimizing the governance structures of listed companies, and imposing more rigorous monitors and punishments on violators are the ultimate ways for improvement of audit quality.

关 键 词：风险管理 报告 模式 

分 类 号：F270.7[经济管理—企业管理]