【正文】 包括誠實(shí)正直品格及道德價(jià)值觀、員工素質(zhì)與能力、董事會(huì)與審計(jì)委員會(huì)、管理哲學(xué)與經(jīng)營風(fēng)格、組織結(jié)構(gòu)、權(quán)力與責(zé)任的分配、人力資源政策和實(shí)踐等七個(gè)方面。 第三 ,它們都是為企業(yè)目標(biāo)的實(shí)現(xiàn)提供合理的保證。目前這個(gè)報(bào)告還僅是個(gè)草稿 ,在公示、修訂之后 ,預(yù)計(jì)將于今年正式發(fā)布。能一致性地定性或定量分析內(nèi)部控制 。 COSO提出的 報(bào)告得到了美國聯(lián)邦儲(chǔ)備局、美國證券交易委員會(huì)、巴塞爾委員會(huì)等監(jiān)管機(jī)構(gòu)或國際組織的認(rèn)可與采納 ,其中的許多定義、建議及思想被吸收到立法與規(guī)則制定中 ,在全世界范圍內(nèi)產(chǎn)生了廣泛的影響。s lives and health pharmacy and medical industry, the urgency of risk management, enterprise stronger with risk management leading internal control may be more convenient. And in some other enterprise, in order to ply with information disclosure requirements of internal control reports with the internal control system, enterprise for leading, give attention to two or 7 morethings risk management may be more suitable. Because of the internal control and risk management is the intrinsic relation, countries with different ways were gradually integrate internal control and risk management connected. January 8, 2020, China39。s creditors. Because in limited liability, the potential revenue mainly by the enterprise (shareholders) to obtain, and the risk of failure, the major that bankruptcy is borne by the obligee. The risk is not marketization, the market petition spontaneous constraints or market transactions, such as providing a hedge product quality or natural disasters, but mechanism, belongs to the anization or trade in agency issues, 5 need to regulate rules and system. These systems include corporate governance in the liability system, such as financial report, an internal control and audit, etc. Internal control and risk management is the fundamental role maintenance, security enterprise asset investor interest, and create new value. Famaamp。 1 Internal control and risk management 1. Internal control , standard and legislation In 1985, the United States in order to curb the growing business of accounting fraud activities, formed a mittee against financial fraud Treadway mittee), (accounting fraud activities investigation led to reason and proposed solutions. The scheme emphasized the importance of internal control, requests and Suggestions of all listed panies should provide in the annals of internal control reports. The report shall include admit management authorities of financial reporting and internal control is responsible, and discuss the implementation of these responsibilities. In The end The mission Treadway Committee after The five, The mission launched anization jointly established a new Committee The Com mittee COSO (Sponsoring Organizations of The Treadway of ordinary), namely The anizing Committee Treadway Committee launched. It consists of the American public institute of certified public accountants (AICPA), American accounting association (AAA), international financial management association (FEI), internal auditors association (type IIA), international accounting association (NAA would) (a managerial accounting association jointly sponsored IMA predecessor). COSO continue to study and in 1992 it issued a programmatic document about the Internal Control, namely Internal Control the overall framework (Internal Control IntegratedFramework). The reports are put forward the COSO . federal reserve, the United States securities and exchange mission, the Basel mittee regulators or international anizations such as the recognition and adopted, many of these definitions, Suggestions and ideas absorbed into the legislation and regulations, worldwide has had a broad impact. Since THE end of 2020, THE United States broke with enron, world, xerox and other panies financial cases of fraud as a representative of accounting scandals, hit . capital markets and THE economy, also concentrated exposure for American panies in THE existing problem of internal control, thus causing THE United States adopted THE sasha class nice , THE extension of THE law (SARBANES OXLEY ACT) . The bill made clear pany managers CEO and CFO finance director of internal control, and will be held directly responsible shall undertake economic and criminal consequences。 expense. In addition, limited liability may also lure enterprise engaged in high risk and damage the project39。s wider, may be with time, technology, market conditions, legal and regulatory practice and different, for example, in the early development of internal control, market risk management tools and technology conditions are not fully (such as puter systems, statistics theory, quantity model, hedge tools and insurance etc.), then the internal control contains (alternative) risk management function is very natural. Even in the same era, different industry their emphasis may also different, for example, in the financial industry regulatory strict or involving the people39。 COSO繼續(xù)研究并于 1992年發(fā)布了一份關(guān)于內(nèi)部控制的綱領(lǐng)性文件 ,即《內(nèi)部控制 整體框架》 (Internal ControlIntegratedFramework)。非盈利而無偏見 。因此 ,該委員會(huì)在《內(nèi)部控制 整體框架》的基礎(chǔ)上 ,又于 2020 年出臺(tái)了最新報(bào)告 ——— 《企業(yè)風(fēng)險(xiǎn)管理框架》。 第二 ,它們都明確是一個(gè)“過程” ,不能當(dāng)作某種靜態(tài)的東西 ,如制度文件、技術(shù)模型等 ,也不是單獨(dú)或額外的活動(dòng) ,如檢 查評估等 ,最好是內(nèi)置于企業(yè)日常管理過程中 ,作為一種常規(guī)運(yùn)行的機(jī)制來建設(shè)。風(fēng)險(xiǎn)管理增加了目標(biāo)設(shè)定、事件識(shí)別和風(fēng)險(xiǎn)對策三個(gè)要素。此時(shí) ,還有進(jìn)一步承受風(fēng)險(xiǎn) ,爭取更高回報(bào)與成長的空間。這些制度包括企業(yè)治理中的責(zé)任制度 ,如財(cái)務(wù)報(bào)告、內(nèi)部控制及審計(jì)等。企業(yè)風(fēng)險(xiǎn)管理則是在新的技術(shù)與市場條件下對內(nèi)部控制的自然擴(kuò)展。另外 ,對股東價(jià)值的威脅也不僅來自經(jīng)營者會(huì)計(jì)舞弊等內(nèi)部因素 ,還包括來自市場的風(fēng)險(xiǎn)等。筆者認(rèn)為得出什么樣的結(jié)論并不十分重要 ,最重要的是明確風(fēng)險(xiǎn)管理與內(nèi)部控制之間有重合與聯(lián)系的地方。該準(zhǔn)則指出 ,董事會(huì)應(yīng)該保持健全的內(nèi)部控制系統(tǒng) ,以保護(hù)股東的投資 及企業(yè)的資產(chǎn) (原則 )。在企業(yè)內(nèi)部的不同層次 ,風(fēng)險(xiǎn)管理與內(nèi)部控制的主導(dǎo)性相對次序也可能不同 ,例如 ,從企業(yè)的戰(zhàn)略風(fēng)險(xiǎn)依次到經(jīng)營風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn) ,最后到財(cái)務(wù)報(bào)告 ,風(fēng)險(xiǎn)管 理與內(nèi)部控制的相對重要性應(yīng)該各有不同。