COSO2013内部控制整合框架内容、变化与启示  

Content,Change and Enlightenment of COSO 2013 Internal Control Integrated Framework

作　　者：王美英[1] 马东亮[2] 

机构地区：[1]北京物资学院商学院,北京100000 [2]北京物资学院财务处,北京100000

出　　处：《内蒙古财经大学学报》2015年第6期36-39,共4页Journal of Inner Mongolia University of Finance and Economics

摘　　要：紧随内部控制整合框架的修订,COSO于2014年10月21日宣布启动更新企业风险管理框架的计划。COSO对两大框架的修订引起业内广泛的关注,而对于2013内部控制整合框架的相关理论还有待更深入的诠释。本文全面介绍了COSO2013内部控制整合框架更新的背景、内容及主要变化,在此基础上,提出了2013内部控制整合框架对进一步完善国内内部控制规范体系的启示。Following the revision of the Internal Control Integrated Framework,COSO announced plans to up- date Enterprise Risk Management Integrated Framework on October 21,2014. The revision for two Frameworks cau- ses widespread attention,but the relevant theories of Internal Control Integrated Framework also need further inter- pretation. This paper introduces the updating background, content and main changes of COSO2013 Internal Control Integrated Framework,and gives suggestions for the domestic system of internal control

关 键 词：内部控制 整合框架 

分 类 号：F239.44[经济管理—会计学]