Discussion Of New Development Of Internal Control Theory

Impact that Attack Incident on September 11 and Enron bankrupt accidents bring and so on ,makes worldwide enterprises raise the upsurge which strengthen enterprise's risk management. However, the Theorists have been failing to carry on systematic research on risk management yet. Under this background, COSO put forward to the idea of carrying on research of enterprise's risk management in 2001, has invited PricewaterhouseCoopers as the cooperative partner ,And organized the experts of various fields to carry on the collective discussion. In July of 2003, COSO releases the draft of Enterprise Risk Management, and released formal draft(Enterprise Risk Management------Integrated Framework, hereafter referred to asERM-IF). in September of 2004.But according to our country's present situation, no matter the internal control theory or practice level inside enterprises, have great disparity with the international standard , become the bottleneck of enterprise's sound development. Seeing that the enormous theory directive significance of COSO enterprise's risk management framework, it must promote the further development of the theory and practice of enterprise's risk management of our country . After our country joins WTO, enterprises of our country face fiercer and fiercer market competition in the whole world, the risk that enterprises face is more and more complicated. Draw lessons from the theoretical direction of COSO enterprise's risk management frame , improving the management level constantly, it is an only road of improving our country Enterprises Core Competitiveness and resisting risk ability . Especially, the system reform of state-run large and medium-sized enterprise has entered into a key period, a lot of enterprises are in inherent need of Strengthening one's own management level and tackling risk ability . So, it must already be with the task of top priority to study risk management in term of practicing and theory. For this reason, this dissertation carries on comparatively systematic combing and discussion to the newest development (ERM-IF ) of the internal control theory.This dissertation carries on review to the five big developing stages of internal control at first. On this basis, this dissertation introduces the content of the report of COSO (ERM-IF ) emphatically, and comment and discuss comprehensively about its main view. This dissertation points out, it is more extensive that the range of Enterprise Risk Management Integrated Framework than the range of the internal...