| With the development of technology and the process of global economic integration,China’s listed companies have been pushed to the international arena,facing more challenges than ever before and the ever-changing competitive environment.The external environment is so complex that it requires enterprises to strengthen the awareness of risk management and internal control,and constantly improve the internal control system,so as to achieve the goal of business management to achieve and enhance their competitiveness.In 2004,the COSO Committee released the "Enterprise Risk Management-Integrated Framework"(COSO-ERM),which was followed by heated discussion and great response in the industry and academia.This shows that internal control,as an important part of risk prevention and control,plays an increasingly important role in the process of enterprise risk calendar,and gradually grows into an important and indispensable part of daily business activities.China’s capital market development started late,a lot of market phenomena and behavior to be more standardized.Combined with the late start of internal control of listed companies,enterprise management and staff awareness of internal control is relatively weak.In this context,the study of internal control of enterprises is of great significance.In this current research,the COSO-ERM framework for the analysis of the angel sinks as an example to analyze the problem of temporal control of the public platform and introduce the risk management theory,from the dimensions to help enterprises improve internal control.According to the eight risk management elements,this paper analyzes the problems existing in the current internal control of angel sinks and puts forward corresponding countermeasures against these problems.Finally,based on the framework of COSO-ERM,this paper puts forward some suggestions on how to improve the internal control environment and set clear goals in the light of China’s specific national conditions. |
PDF Full Text Request