本文選題：COSO報(bào)告　切入點(diǎn)：報(bào)告目標(biāo)　出處：《會(huì)計(jì)之友》2015年04期 　論文類(lèi)型：期刊論文

【摘要】：隨著經(jīng)濟(jì)和科技創(chuàng)新的發(fā)展,企業(yè)所處的商業(yè)和經(jīng)營(yíng)環(huán)境發(fā)生了巨大改變。與此同時(shí),利益相關(guān)者更加致力于尋找透明、權(quán)責(zé)分明和完整有效的內(nèi)部控制體系,以此來(lái)幫助其作出正確的商業(yè)決策并進(jìn)行有效的公司治理。2013年5月14日,COSO委員會(huì)正式發(fā)布了更新版的《內(nèi)部控制——整體框架》和相關(guān)說(shuō)明性文件。文章對(duì)更新版的內(nèi)部控制框架的變化,從形式上到內(nèi)容上作了較為細(xì)致、深入的闡述,并借助COSO內(nèi)部控制框架更新對(duì)我國(guó)內(nèi)部控制規(guī)范體系的完善提出了建議。
[Abstract]:With the development of economy and science and technology innovation, the business and business environment of enterprises has changed dramatically. At the same time, stakeholders are more committed to the search for transparent, accountable and complete internal control system. On May 14, 2013, the COSO Committee officially released the updated version of the Internal Control-overall Framework and related illustrative documents. The changes in the internal control framework, From the form to the content of the detailed, in-depth elaboration, and with the help of COSO internal control framework update to improve the internal control system of China's recommendations.
【作者單位】： 南京財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：教育部人文社科規(guī)劃基金項(xiàng)目(項(xiàng)目批準(zhǔn)號(hào):13YJA790039)的階段性研究成果
【分類(lèi)號(hào)】：F275;F233
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本文編號(hào)：1645524