摘要
经济新常态下,全球经济开启低速增长模式,市场领域的竞争愈趋激烈,现代企业面临的外部环境也越来越恶劣,企业界已逐渐认识到加强企业内部控制、提升风险管理能力是增强企业竞争能力的关键举措,是企业持续发展的有力保障。基于COSO-ERM融合的企业风险管控体系及其演变,为现代企业制度的建立提供了重要的理论基础,为治理结构优化、治理过程监管、监控体系完善提供了继续深化理论研究的开阔思路,为政府和企业界的发展提供了重要的借鉴。
In the new normal economic development trends,the increasingly fierce market competition,the modern enterprise development suffered a severe external shock,consciousness to strengthen the enterprise internal control and risk management ability are the key measures to improve enterprise core competitiveness and the strong guarantee for their sustainable development. The enterprise risk management and control system based on the COSO-ERM framework integration and its evolution provide an important theoretical basis for the establishment of modern enterprise system,open ideas for further deepening theoretical research for the optimization of governance structure,the supervision of governance process and the improvement of monitoring system,and provide important reference for the development of government and enterprises.
作者
王思远
WANG Si-yuan(School of Economics ＆ Management,Yan＇an University,Yan＇an 716000,Shaanxi)
出处
《延安大学学报（社会科学版）》
2018年第3期105-108,共4页
Journal of Yan'an University (Social Sciences Edition)
基金
陕西省科技厅软科学研究项目"陕西省科技创新驱动县域经济发展的机制与保障体系研究"(2017KRM007)
