The Construction of Enterprise Internal Control System under the Risk Management

摘要：

　　Internal control is an important means of enterprise production and management.With the occurrence of the global economic crisis,a large number of well-known companies close down.So that internal control again brought the attention of various circles at home and abroad.Many scholars do further research and exploration about internal control.At present,the most scientific of the internal control theory from the COSO: Enterprise Risk Management Framework.It add the theory of risk management into the internal control,the enterprise identify the possible risk of the process of realizing enterprises goals,and deal with risks.So the enterprise internal control becomes more concrete,more targeted.

关键词： internal control risk management Enterprise Risk Management Framework

作者: CAI Yanjiao

作者单位: Faculty of Accounting,Dianchi College of Yunnan University,Kunming,China,650228

会议类型: 国际会议

会议名称: the 5th (2013)International Conference on Financial Risk and Corporate Finance Management(第五届(2013)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 628-632

在线出版日期: 2013-06-29（万方平台首次上网日期，不代表论文的发表时间）