| COSO框架体系在部队财务风险评估中的应用 |
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| 引用本文： | 温海燕,王强.COSO框架体系在部队财务风险评估中的应用[J].中国人民武装警察部队学院学报,2014(1):87-89. |
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| 作者姓名： | 温海燕 王强 |
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| 作者单位： | [1]武警学院部队管理系,河北廊坊065000 [2]商洛市消防支队,陕西商洛726000 |
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| 摘 要： | COSO框架体系是国际普遍认同的内部控制体系,各行各业纷纷以此为依据构建适合自己的内部控制体系,成为各单位财务风险管理的重要基础依据。结合COSO框架尝试从内部环境、目标设定与事项识别、信息与交流、控制活动、监督等方面对部队财务风险评估指标体系进行设计。
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| 关 键 词： | COSO框架体系 财务风险评估 部队 |
The Application of the COSO Framework System on the Military Financial Risk Assessment |
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| WEN Hai-yan;WANG Qiang.The Application of the COSO Framework System on the Military Financial Risk Assessment[J].Journal of the Chinese People's Armed Police Force Academy,2014(1):87-89. |
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| Authors: | WEN Hai-yan;WANG Qiang |
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| Institution: | WEN Hai-yan;WANG Qiang;Department of Force Management,The Armed Police Academy;Shangluo Municipal Fire Brigade; |
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| Abstract: | The COSO framework is generally recognized by the international system of internal control,and all walks of life make a good use of it to build a suitable internal control system for their own. It is the important foundation of financial risk management of the various units. This paper tries to put forward suggestions on the construction of military financial risk evaluation index system in terms of the environment control,goal setting and item identification, information communication and control activities,supervision and so on. |
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| Keywords: | the COSO framework system the financial risk assessment the army |
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