摘要
On the basis of the latest progress of internal control theory, this paper analyzes the contents and characteristics of COSO report in US. Based on the actual domestic circumstances, the paper gives 5 suggestions for reference to improve the management of China’s commercial banks.
On the basis of the latest progress of internal control theory, this paper analyzes the contents and characteristics of COSO report in US. Based on the actual domestic circumstances, the paper gives 5 suggestions for reference to improve the management of China's commercial banks.
出处
《南京航空航天大学学报（社会科学版）》
2002年第4期35-38,共4页
Journal of Nanjing University of Aeronautics & Astronautics（Social Sciences）
关键词
COSO报告
商业银行
内部控制
控制环境
COSO report
commercial bank
internal control
control environment
