COSO报告下的内部控制新发展——从中航油事件看企业风险管理

The New Development of COSO Report Analysis the event of China Aviation Oil (Singapor e) on Enterprise Risk Management

本文认为, 最近发生在新加坡的中航油事件是企业内部控制失败的结果。在分析中航油事件过程中, 作者通过借鉴 2004年 10月颁布的新COSO报告内容, 从内部控制的八个要素角度, 逐步剖析了中航油事件发生的根源与过程, 为中国企业如何借鉴国际企业风险管理方法, 作了一个初步尝试, 同时, 本文还介绍了新的企业风险管理框架颁布的背景、理论贡献及对我国企业的启示。

This paper deems that the incident of China Aviation Oil(Singapore)is not the result of individual behavior of Jiuling Cheng,but the failure of the compa ny's internal control.Based on this,the paper anatomies the radix and the proce ss of this incident from the point of view of the eight elements of Enterprise R isk Management.Also we grope for how to use these methods in Chinese Enterprises .At the same time,the paper introduces the background and the contribution of th e Enterprise Risk Management and its inspiration for Chinese Enterprises.