【摘要】 COSO发布内部控制新框架对企业内部控制建设提出了新的要求,内部控制的内涵更加丰富,外延进一步拓宽,控制标准更加严格。由此立足于COSO新框架要求,结合中国银行业的实际,提出了中国银行业改善内部控制的若干启示。更多还原

【Abstract】 COSO released the new framework of internal control,which raised new requirements for the construction of the enterprise internal control,for the new framework,the content of internal control is enriched,its extension is further widened and more stringent control standards are set.In this paper,author based on the COSO framework,considered especial position China’s banking industry,and then put forward some enlightenment to improve the internal control of banking industry in China.更多还原