| 1. | On the internal control framework of coso report
报告内部控制框架的一种理论修正 |
| 2. | The issue of coso statement shows that the internal control theory goes up to a new stage
Coso报告的发表标志着内部控制理论发展到全新的阶段。 |
| 3. | The evolution of internal control theory from western world has made great confluence to china , particularly , the complete frame theory raised by coso committee
西方的内部控制理论的嬗变对于我国有重要的影响，尤其是coso委员会提出的整体框架理论。 |
| 4. | Chapter 3 analyzes the actuality of the internal control in a company through the five factors of the coso report , points out the localization and the improving the direction of the internal control in a company
第三章从coso报告五要素的各个方面，对a公司内部控制现状进行分析，从大的层面指出其内部控制存在的不足和改进的方向。 |
| 5. | Based on the coso report , this essay analyzes the current situation of internal control for chinese companies at this stage , and proposes advices to perfect the system in the process of establishment
以coso报告作为内控标准来分析我国现阶段企业内控管理的基本状况，并进一步就国内企业应如何按照国际上通行的内部控制标准来建立完善而有效的内部控制体系提出了一些应对措施和建议。 |
| 6. | With the united states coso built - up of the inner part control the basic theories of frame is to guide , and analyze the network environment of accountancy information , the new characters of inner control and pro blem
一方面，按照内部控制研究最新成果对网络环境会计信息系统内控进行理论分析。另一方面，对网络环境会计信息系统内控设计给出技术支持，并提出加强网络环境会计信息系统内控建设的宏观管理。 |
| 7. | Secondly , the dissertation makes concrete explanation on integrated framework , referring to the american coso report and its newly achievement . finally , the dissertation introduces the principle on which the listed companies make the integrated framework of internal control
其次，借鉴美国的coso报告，介绍了内部控制整体框架，阐释了内部控制的概念以及其三大目标、五大构成要素，指出目标与构成要素之间的联系。 |
| 8. | But contrasti ng with west developed country , the construction of these laws is not mature . this article use comparative analysis method and put forward some improved suggestion on internal accounting control range , goal and forming mechanism in accordance with coso reports
本文主要采用对比分析的方法，借鉴以美国coso报告为代表的企业内部控制研究的先进理念，对现行规范中关于内部会计控制的范围、目标、设置方式等方面存在的问题提出若干改进建议。 |
| 9. | So this research will aim at the “ insurance problem ” of investment of insurance fund , utilize the newest research production on internal control theory of coso ? ? “ enterprise risk management framework ” ( erm - if ) as basis , construct risk management application framework of insurance agent investment , and in expectation of exploring the fresh approach of improving the risk management of chinese insurance fund investment
鉴于此,笔者将针对保险资金投资的“保险”问题,利用coso委员会的内部控制理论研究最新成果? ?企业风险管理框架( erm - if )为理论依据与基础,尝试构建保险公司资金投资风险管理应用框架,期望能探索完善我国保险资金投资风险管理的新途径。 |
| 10. | In the first part of the paper , based on the flaws of our enterprises " interior financial control and the demands of their financial management after china ' s entrance to wto , and quote the latest achievement of the interior control in recent years such as " coso report " , we mainly point out that strengthening interior financial control plays a key role in the success of the reformation in our country
文章的第一部分从我国企业经营的现状、企业内部财务控制普遍存在缺陷或缺失的现实，以及入关后对我国企业财务管理的需要出发，引用了内部控制的最新理论成果? ? coso报告的观点，指出了加强我国企业内部财务控制是关系到我国企业改革的成败。文章的第二部分是对控制、内部控制、内部财务控制的内涵和定义进行了探讨。 |
