Research on Corporate Internal Control of Strategic Emerging Industry Based on COSO New Framework

被引：0
|
作者：
Xu, Jian [1 ]
Li, Ruoxi [1 ]
机构：
[1] Qingdao Agr Univ, Dept Econ & Management, Qingdao, Peoples R China
来源：
2014 2ND INTERNATIONAL CONFERENCE ON SOCIAL SCIENCE AND HEALTH (ICSSH 2014), PT 5 | 2014年 / 59卷
关键词：
COSO; Strategic emerging industry; Internal control;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
Strategic emerging enterprises are the dominant force of China's economy and its development faces many uncertain risks. COSO new framework has a great significance in establishing a complete internal control system for enterprises. In this paper, we introduce the characteristics of strategic emerging industries and compare the differences between COSO new framework and old framework. We also analyze the risks facing the enterprises from COSO five factors. Based on COSO new framework, this paper builds a comprehensive internal control system for strategic emerging industries in order to promote their sustainable development.
引用
收藏
页码：3 / 8
页数：6
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