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为合理应对企业管理风险,实现对资本市场的监督与对投资者利益的保护,美国1992年颁布了《内部控制——整体框架》(以下简称COSO报告),2004年颁布了《企业风险管理——整合框架》;加拿大特许会计师协会(CICA)的控制规范委员会(Criteria of Control Board)发布了“控制指南”;日本也颁布了《金融商品交易法》和《财务报告内部控制评价与审计准则》。为与世界接轨,
In order to rationally deal with the risk of enterprise management, to supervise the capital market and protect the interests of investors, the United States enacted the “Internal Control - Overall Framework” (hereinafter referred to as the COSO Report) in 1992 and the “Enterprise Risk Management - - Framework for Integration ”;“ Criteria of Control Board ”published by the Institute of Chartered Accountants of Canada (CICA) issued the“ Control Guide ”; and Japan also promulgated the“ Financial Instruments and Exchange Law ”and the“ Evaluation and Audit of Internal Control over Financial Reporting Guidelines. ” In line with the world,