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美国反虚假财务报告委员会下属的COSO委员会1992年9月发布了《内部控制整合框架》,提出了内部控制的五要素理论。COSO报告成为美国证券交易委员会唯一推荐使用的内部控制框架。经过2004年、2013年二次修改完善,内部控制被上升到全面风险控制的高度。反观我国金融业情况,进入二十一世纪后,整个银行业充分享受了经济持续高速增长的红利。截止2014年末,中国银行业金融机构总资产规模达1721.3万亿元,是2003年的6.2倍,年均增幅为19%。2014年银行
The COSO Committee under the United States Fraudulent Financial Reporting Committee released the “Framework for Internal Control Integration” in September 1992 and put forward the five-factor theory of internal control. The COSO Report becomes the only recommended internal control framework for the Securities and Exchange Commission. After the second revision and improvement in 2004 and 2013, the internal control was raised to the height of overall risk control. Looking back at the situation of the financial industry in our country, after entering the 21st century, the entire banking industry has fully enjoyed the dividends of sustained and rapid economic growth. As of the end of 2014, the total assets of China’s banking financial institutions amounted to 1721.3 trillion yuan, 6.2 times that of 2003, an average annual increase of 19%. Bank of 2014