Envirnemnt,Position,Reasons and Solution:Auditing Assessing of State-owned ERM in China

摘要：

　　Closing to IIAs documents, we do some survey on auditing position of state-owned ERM, find the situation, problems, reasons, influence, try to give our suggestion.Our researching solution are: at present in China, internal auditing liability level of ERM is more high than IIAs imagining and north Americas; preconditions and environments of state-owned ERM need to be improved; the habilities and liability level of state-owned ERM entities need to be clearly; auditing department needs to know the role and liabilities themselves in ERM clearly; internal auditors need to promote their competent further.

关键词： wide risk management of state-owned enterprise liability level framework of auditing content

作者: Wang Xiaoxia

作者单位: Researching Centre of Internal Control and Risk Management/Accounting College, Dongbei University of Finance and Economics

会议类型: 国际会议

会议名称: The 4th Conference on Chinas Economic Operation Risk Management(2010·Shanghai)(第四届中国立信风险管理论坛)

会议地点: 上海

会议语种:英文

页码: 181-186

在线出版日期: 2010-10-14（万方平台首次上网日期，不代表论文的发表时间）