【摘要】 在借鉴COSO理论最新成果的基础上,结合目前我国在有关内部控制立法及实务中主要从业务循环以及重大业务事项角度进行的经验,提出从内部控制对象要素建立风险管理导向的内部控制。着重从影响企业存亡的六大核心内部控制对象要素——人、财、物、时间、信息和技术进行探讨,将风险管理方法全面引入企业日常内控机制。更多还原

【Abstract】 Referring to the latest research results of COSO,and with the application of legislation and practice based on circle operations and material operations,this paper tries to focus on the establishment of internal control based on risk management.It mainly discuss in detailed study on such 6 essential subject elements as man,money,material,time,information and technology respectively in which,the risk management can be fully introduced into enterprises’ routinely internal control mechanism.更多还原