摘要
根据我国企业全面风险管理现状,论述了发布《中央企业全面风险管理指引》的重要性和意义,分析了企业全面风险管理与企业内部控制的关系;介绍了《萨班斯法案》,阐述了《萨班斯法案》对我国企业风险管理的启示。
Based on the present situation of enterprise management in China, the importance and significance of ＂Comprehensive Risk Management Guidance for Central Enterprise＂ has been discussed. The relationships between enterprise comprehensive risk management and enterprise internal control are analyzed. The enlightenment of the ＂SOX Act＂ to the enterprise risk management in China is expounded.
出处
《陕西电力》
2007年第3期6-8,共3页
Shanxi Electric Power
关键词
全面风险管理
内部控制
萨班斯法案
comprehensive risk management
internal control
sarbanes-oxley act （SOX Act）
