基于COSO-ERM整合框架下造纸企业核算方法研究

Research on Risk Control of Export-Oriented Papermaking Enterprises Based on COSO-ERM Integration Framework

资源与环境危机的出现,导致众多传统制造类企业发展受阻。而造纸企业作为传统制造业,其面临的核算方法更加严峻。从COSO-ERM整合框架和造纸企业内部控制理论两方面出发,介绍了造纸企业的管理方法理论;对造纸企业现状进行了深入分析;针对COSO-ERM整合框架下造纸企业的核算方法,从三个维度提出核算方法识别模型。

The emergence of resource and environment crisis has led to the collapse of many traditional manufacturing enterprises. As a traditional manufacturing industry, export-oriented papermaking enterprises face more severe risk control. Based on the COSO-ERM integration framework and the internal control theory of export-oriented papermaking enterprises, the risk control theory of export-oriented paper-making enterprises was introduced, the current situation of export-oriented papermaking enterprises was analyzed, and the risk identification model from three dimensions for the risk control of export-oriented paper-making enterprises under the coso-erm integration framework was put forward.