萨班斯法案、COSO风险管理综合框架及其启示

新世纪伊始,美国的萨班斯法案和COSO风险管理综合框架两个制度的通过和公布,令世人所瞩目、令全世界震撼。通过对上述两个制度的简介和述评,既能使我们了解到国际上有关内部控制与风险管理的最新进展,又能在同中国正在建立和完善的现代企业制度这一实际相结合的基础上,提出我国企业风险管理的政策建议。

Integrated Framework of Sarbanes-Oxley Act and the Promulgation of Enterprise Risk Management and Its Enlightenment

At the beginning of the 21st new century,the world was startled by the adoption of the US Sarbanes-Oxley Act(SOA)and the promulgation of COSO Enterprise Risk Management-Integrated Framework(ERM).By introducing and commenting on the two bills above,the newly progressive development of internal control and risk management abroad,on the one hand,can be understood,and on the other hand the establishment policy of enterprise risk management at home is suggested.