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随着发展,COSO框架、CoCo控制指南、ERM框架和《企业内部控制基本规范》等理论表出了趋同性,他们之间既有区别又有联系,主要体现在内部控制的定义、目标和要素中。COCO控制指南最早提出风险管理且最重视员工参与,ERM在各阶层都注重风险管理,而中国《企业内部控制基本规范》借鉴了两者的思想,提出了全员控制并且强化了在目标设定环节就要考虑风险因素。本文对几种不同的内部控制理论进行比较研究,分析中国内部控制标准的建立,以期对企业内部控制理论提供一定的思考价值。
With the development, the theories of COSO framework, CoCo control guideline, ERM framework and “Basic Norms of Enterprise Internal Control” show the sameness. There are both differences and connections between them, which are mainly reflected in the definition, objectives and elements of internal control in. The first guideline for COCO control is risk management and employee engagement is the most important. ERM emphasizes risk management at all levels. The Basic Norms for Internal Control of Enterprises in China draws on the thinking of the two and proposes full-staff control and reinforces the goal-setting Links must consider the risk factors. This paper compares several different theories of internal control and analyzes the establishment of China’s internal control standards in order to provide some thinking values for the theory of internal control.