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dc.contributor.advisor陈艳萍
dc.contributor.author邱捷
dc.date.accessioned2016-02-14T02:53:12Z
dc.date.available2016-02-14T02:53:12Z
dc.date.issued2009-09-28 08:48:03.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28840
dc.description.abstract企业目标及为实现企业目标而采取的风险管理及内部控制之间的关系近年来逐渐受到人们的关注,特别是安然、世通、施乐等事件后,如何加强企业的内部控制,提升企业的风险管理,确保股东、投资人及其他利益相关者的权益不受侵害更是被提高到了前所未有的高度。 本文首先对当前在风险管理及内部控制方面较前沿的理论—COSO报告及ERM框架做简要的介绍,其间补充阐述了COSO报告和ERM框架的关系及COSO报告的局限性及发展趋势。其次,以全球500强公司PH为例,结合ERM框架理论,详细介绍PH公司在内控控制和风险管理方面的成熟做法。最后,在对我国企业内部控制和风险管理现状调查的基础上,结合国外的成熟经验,就如何加强...
dc.description.abstractRelationship between company target and risk management/internal control by which company achieves its target became more and more focal, specially after surviving from Enron, Xerox, WorldCom and other big financial scandals, it became first priority that how to enhance internal control and risk management in order to protect shareholder, investors and other steak holders. Firstly, based on r...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=20653&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=23892
dc.subjectCOSO 报告
dc.subjectERM框架
dc.subject内部控制
dc.subject风险管理
dc.subjectRisk management
dc.subjectInternal control
dc.subjectCOSO Report
dc.subjectERM Frame work
dc.title企业发展目标与风险管理的互动研究
dc.title.alternativeA Study on Interaction of Company Development Target and Risk Management
dc.typethesis
dc.date.replied2009-06-06
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院会计系_会计硕士(MPACC)
dc.description.note学号:X200411123


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