coso 中文意思是什麼

coso 解釋
科索
  1. The dissertation used the framework of internal - control from coso report, risk - evaluating theory and accounting internal - control norm from china financial department as the theory bases for this research. the author also used the classic theory of key - element inspection, questionnaire analysis and data table analysis as the study method

    在研究方法上，本文運用了《 coso報告》中的內部控制框架理論、風險評估理論、財政部內部會計控制規范等理論，結合ht集團對外投資內部控制的實際情況，使用了內部控制調查表、比較分析方法、圖表分析法等等。
  2. On the internal control framework of coso report

    報告內部控制框架的一種理論修正
  3. The evolution of internal control theory from western world has made great confluence to china, particularly, the complete frame theory raised by coso committee

    西方的內部控制理論的嬗變對於我國有重要的影響，尤其是coso委員會提出的整體框架理論。
  4. Part 2 study on internal control theory the process of the international internal control theory is a long period, it can mostly be divided into for periods, which are embryotic period - - - - - the internal controlment, development period - - - - - internal accounting and internal administrative controlment, the maturity term - - - - - the internal control structure and the internal control holistic frame structure, and latest progress of the internal control theory - - - - - coso venture management framing of the internal control theory

    本文採用文獻法、座談法及實證研究法等方式，從企業內部控制理論的發展出發，對國內外公司內部控制現狀進行比較，並重點結合郵政企業管理對內部控制進行實證分析，繼而提出規范企業內部控制的建議。旨在於引起社會、政府有關部門及企業對于規范內部控制建設的重要性和緊迫性的認識，並為企業加快建立健全內部控制體系提供可借鑒的參考。
  5. Based on the internal control framework of coso and the enterprise risk management, considering the status quo and need of internal management of guotong corp., the case study method is adopted to put forward a management risk aversion mechanism with internal control as its core and enterprise risk management as its target, thus evading the risk management of portfolio investment

    筆者參考美國舞弊性財務報告委員會成立的專門研究內部控制的委員會? ? coso委員會提出的內部控制框架，及其最新提出的全面風險管理理論，結合國通公司內部管理的現狀及需求，採用案例分析方法提出了構建以內部控制為核心的、以全面風險管理為目標的管理風險防範體系，以規避證券投資管理風險的設想。
  6. To establish as company daily financial internal control system, the following 5 aspects shall be set about according to coso statement : to construct daily financial management and control environment ; to assess and calculate various risks influencing daily financial ; to regulate and consummate daily financial various control activities ; to establish and consummate daily financial information system and reinforce communication ; to establish simply high efficient daily financial control monitoring system

    遵照coso報告的精神，建立健全as公司日常財務控制制度可以從如下五個方面入手： 1 、營造日常財務管理的控制環境； 2 、加強對影響企業日常財務活動的各種風險的評估； 3 、規范和完善日常財務的各種控制活動； 4 、建立和完善日常財務方面的信息系統，加強信息溝通： 5 、建立簡單高效的日常財務控制的監督系統。
  7. A march 1999 report entitled fraudulent financial reporting : 1987 - 1997 an analysis of u. s. public companies, sponsored by the committee of sponsoring organizations ( coso ) of the tweadway commission ( the coso report ), indicated that over half a financial reporting frauds in the study involved the overstatement of re venue

    Treadway委員會的贊助組織委員會（ thecommitteeofsponsoringorganization ，簡稱coso ）在1999年3月發表的一份報告中，指出在美國上市公司中，從1987到1997十年中，超過半數的財務報告欺詐中有一半涉及收入的高估（ overstatementofrevenue ） 。
  8. The issue of coso statement shows that the internal control theory goes up to a new stage

    Coso報告的發表標志著內部控制理論發展到全新的階段。
  9. Chapter 3 analyzes the actuality of the internal control in a company through the five factors of the coso report, points out the localization and the improving the direction of the internal control in a company

    第三章從coso報告五要素的各個方面，對a公司內部控制現狀進行分析，從大的層面指出其內部控制存在的不足和改進的方向。
  10. Based on the coso report, this essay analyzes the current situation of internal control for chinese companies at this stage, and proposes advices to perfect the system in the process of establishment

    以coso報告作為內控標準來分析我國現階段企業內控管理的基本狀況，並進一步就國內企業應如何按照國際上通行的內部控制標準來建立完善而有效的內部控制體系提出了一些應對措施和建議。
  11. With the united states coso built - up of the inner part control the basic theories of frame is to guide, and analyze the network environment of accountancy information, the new characters of inner control and pro blem

    一方面，按照內部控制研究最新成果對網路環境會計信息系統內控進行理論分析。另一方面，對網路環境會計信息系統內控設計給出技術支持，並提出加強網路環境會計信息系統內控建設的宏觀管理。
  12. Secondly, the dissertation makes concrete explanation on integrated framework, referring to the american coso report and its newly achievement. finally, the dissertation introduces the principle on which the listed companies make the integrated framework of internal control

    其次，借鑒美國的coso報告，介紹了內部控制整體框架，闡釋了內部控制的概念以及其三大目標、五大構成要素，指出目標與構成要素之間的聯系。
  13. But contrasti ng with west developed country, the construction of these laws is not mature. this article use comparative analysis method and put forward some improved suggestion on internal accounting control range, goal and forming mechanism in accordance with coso reports

    本文主要採用對比分析的方法，借鑒以美國coso報告為代表的企業內部控制研究的先進理念，對現行規范中關于內部會計控制的范圍、目標、設置方式等方面存在的問題提出若干改進建議。
  14. So this research will aim at the “ insurance problem ” of investment of insurance fund, utilize the newest research production on internal control theory of coso ? ? “ enterprise risk management framework ” ( erm - if ) as basis, construct risk management application framework of insurance agent investment, and in expectation of exploring the fresh approach of improving the risk management of chinese insurance fund investment

    鑒於此，筆者將針對保險資金投資的「保險」問題，利用coso委員會的內部控制理論研究最新成果? ?企業風險管理框架（ erm - if ）為理論依據與基礎，嘗試構建保險公司資金投資風險管理應用框架，期望能探索完善我國保險資金投資風險管理的新途徑。
  15. In the first part of the paper, based on the flaws of our enterprises " interior financial control and the demands of their financial management after china ' s entrance to wto, and quote the latest achievement of the interior control in recent years such as " coso report ", we mainly point out that strengthening interior financial control plays a key role in the success of the reformation in our country

    文章的第一部分從我國企業經營的現狀、企業內部財務控制普遍存在缺陷或缺失的現實，以及入關后對我國企業財務管理的需要出發，引用了內部控制的最新理論成果? ? coso報告的觀點，指出了加強我國企業內部財務控制是關繫到我國企業改革的成敗。文章的第二部分是對控制、內部控制、內部財務控制的內涵和定義進行了探討。
  16. To establish a company cash flow internal control system, the following 5 aspects shall be set about according to coso statement : ? to construct cash flow management and control environment ; ? to assess and calculate various risks influencing cash flow ; ? to regulate and consummate cash flow various control activities, ? to establish and consummate cash flow information system and reinforce communication ; ? to strengthen cash flow monitoring

    遵照coso報告的精神，建立健全a公司現金流的內部控制制度可以從如下五個方面入手： 1 、營造現金流管理的控制環境； 2 、加強對影響企業現金流的各種風險的評估和預測； 3 、規范和完善現金流的各種控制活動； 4 、建立和完善現金流方面的信息系統，加強信息溝通； 5 、強化對現金流的監控。
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