【摘要】 参考美国COSO委员会提出的内部控制 -整体框架 ,分析了投资的各种风险 ,认为员工的素质和相关信息的收集分析是投资的两个基本控制点 ,提出了投资内部控制的基本思路和整体框架。更多还原

【Abstract】 This paper introduced the Internal Control-Integrated Framework in COSO report, and analyzed various risks in the course of investment. It figured that the quality of employees and collection and analysis of relative information were two key points of internal control in investments, based on which the elementary approach and integrated framework of the internal control of investment were put forward.更多还原