COSO框架体系在部队财务风险评估中的应用

The Application of the COSO Framework System on the Military Financial Risk Assessment

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。

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.