摘要
COSO报告被认为是内部控制理论研究方面的重大突破与巨大成就。该报告提出的内控框架目前在国际上受到广泛认同,并对我国企业内部财务控制建设具有重要的借鉴意义。在建立现代财务内部控制体系时,不仅应当扩大责任主体、延伸控制环节,并着眼内部治理结构,还应当把握货币资金管理、成本与费用管理、授权与审批等关键控制点,最终提高财务信息质量,提升企业管理水平,保护利益相关者利益。
Coso report be considered internal control of the doctrine of the major breakthrough with great success, the report of the international framework which are stricter now widely acknowledged, and internal financial control of our enterprise development has important lessons. in modern the internal control system, not only should the responsibility of the main aspects, control and internal governance structure, we should also grasp the monetary management of funds, costs and expenses, and approval authority, the key control point, improved financial information quality and enterprise management and protect the interests of the stakeholders.
出处
《经济研究导刊》
2010年第23期157-159,共3页
Economic Research Guide
