管理会计视角下企业风险管理框架:全球观

发布时间：2018-04-03 23:20

本文选题：管理会计　切入点：企业风险管理　出处：《财会通讯》2017年23期

【摘要】：本文基于管理会计的视角,从背景、框架和内容两个方面比较和研究了国外企业风险管理框架(全球观),包括COSO企业风险管理——整合框架(2004年版本及2016年最新颁布的修订版征求意见稿)、特恩布尔报告及指南、澳大利亚/新西兰标准4360——风险管理、金氏报告、巴塞尔协议、标准普尔与ERM、美国管理会计师协会"评估财务报告内部控制的全球观",通过比较上述各项观点的产生发展旨在吸取西方国家在企业风险管理方面做出卓越成绩的经验(尤其是COSO委员会提出的ERM框架),结合我国当前深化改革发展的新契机,试图为我国企业发展转型提供指引。
[Abstract]:This paper is based on the perspective of management accounting, from the background,Comparing and studying the foreign enterprise risk management framework (global perspective, including COSO enterprise risk management-integration framework (2004 version and the latest revised edition issued in 2016), the Turnbull report and guide,Australia / New Zealand Standard 4360-risk Management, King's report, Basel Accord,Standard & Poor's and ERM, the American Institute of Management Accountants, "assessing the Global View of Internal Control in Financial reporting", by comparing the emergence and development of the above views, aim to draw on the outstanding achievements of Western countries in the area of enterprise risk management.Experience (especially the ERM framework proposed by the COSO Committee), combined with the new opportunity of deepening reform and development in China,This paper attempts to provide guidance for the development and transformation of Chinese enterprises.
【作者单位】：长江大学管理学院;
【分类号】：F234.3;F275

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