新COSO报告下企业内部控制评价问题研究  

Evaluation of Enterprise Internal Control Based on the New COSO Report

作　　者：刘承伟[1,2] 

机构地区：[1]济南大学经济学院,济南250022 [2]公司金融研究中心,济南250022

出　　处：《价值工程》2013年第2期112-114,共3页Value Engineering

基　　金：山东省社科规划研究项目;批准号:11CKJJ04

摘　　要：企业内部控制问题近年来受到了普遍的关注,这与一些国内外知名公司爆出的财务舞弊案不无关系。在此背景下,2004年9月,美国著名的COSO委员会发布了关于内部控制的新COSO报告,即企业风险管理框架,该报告以《萨班斯—奥克斯利法案》为依据,本文就此报告结合企业内部控制评价指标做一解读。Enterprise internal control problems has got widespread concern in recent years, which is not unrelated to the financial fraud of a number of well-known companies at home and abroad. In this context, in September 2004, the famous American COSO Committee released a new COSO report on internal controls, namely enterprise risk management framework. This report is based on the ＂Sarbanes - Oxley Act＂. This article did an interpretation on evaluation of internal control based on this report.

关 键 词：新COSO报告 内部控制评价 指标体系 

分 类 号：F272[经济管理—企业管理]