| 基于COSO最新成果的农村信用社内部控制现状分析和启示 |
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| 引用本文： | 樊层凌,王耕. 基于COSO最新成果的农村信用社内部控制现状分析和启示[J]. 安徽农业科学, 2006, 34(15): 3811-3812 |
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| 作者姓名： | 樊层凌 王耕 |
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| 作者单位： | 上海交通大学管理学院,上海,200052 |
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| 摘 要： | 运用美国COSO报告中的新要素分析目前我国农村信用社内部控制制度,找出信用社内部环境、目标设定、事件识别方面存在的问题以及内控失效的根本原因。通过现状分析,提出我国农村信用社建立健全内部控制、加强风险管理的方法和措施。
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| 关 键 词： | 农村信用社 内部控制 风险管理 COSO报告 |
| 文章编号： | 0517-6611（2006）15-3811-02 |
| 收稿时间： | 2006-04-27 |
| 修稿时间： | 2006-04-27 |
Analysis and Enlightenment of Rural Credit Cooperative''''s Present Situation Based on the Latest Achievement of the COSO |
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| FAN Ceng-ling et al. Analysis and Enlightenment of Rural Credit Cooperative''''s Present Situation Based on the Latest Achievement of the COSO[J]. Journal of Anhui Agricultural Sciences, 2006, 34(15): 3811-3812 |
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| Authors: | FAN Ceng-ling et al |
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| Affiliation: | Management School of Shanghai Jiaotong University,Shanghal 200052 |
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| Abstract: | The risk management framework is the latest achievement of internal control reported by American COSO Committee,which gives a lot of significant implements on how to build internal control system in the rural credit cooperative in China.The problems of internal surrounding,target establishment and event identification and fatal reasons of internal control's inefficiency can be found by new elements in the COSO report.After the analysis of the present situation,the methods and measures were put forward to perfect the internal control system and strengthen the risk management of the rural credit cooperative. |
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| Keywords: | Rural credit cooperative Internal control Risk management COSO report |
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