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企业风险管理:理论与实践——中航油事件的思考

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摘要 本文首先在分析"中航油事件"的基础上,指出缺乏风险管理是"中航油事件"的主要原因,接着介绍了COSO委员会2004年10月新颁布的《企业风险管理——总体框架》的主要内容,最后还提出了该总体框架对我国企业的启示。
作者 韩璐
出处 《科技信息》 2008年第17期141-142,共2页 Science & Technology Information
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