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我国《会计法》表明,抑制或者消除经济贪渎最强有力的工具之一是建立健全内控制度。由美国会计职业团体组成的委员会(英文缩写 COSO)1992年发布的《内部控制整体框架》报告(简称1992年 COSO 报告)和2004年发布的《全面风险管理整体框架》报告(简称2004年 COSO 报告)已经成为我国有关部门和大中型企业制定国家、行业或企
China’s “Accounting Law” shows that one of the most powerful tools to curb or eliminate economic corruption is to establish and improve the internal control system. The Committee of Accounting Professionals in the United States (COSO in English) The Report on the Overall Framework of Internal Control released in 1992 (the COSO report in 1992) and the Overall Framework of Comprehensive Risk Management released in 2004 (the 2004 COSO Report ) Has become China’s relevant departments and large and medium-sized enterprises to develop countries, industries or enterprises