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1
2
3 (1) (2) (3) WTO (1) (2) (3) COSO Internal Control-Integrated Framework2002 SOX COSO 2004 ERM Enterprise Risk Management Integrated Framework SOX i
4 COSO ERM community ii
5 2010 iii
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11 (1) (2) (3)
12 (1) (2) (3) (4) (5) (6) (1) (2) (3) (4) (5) (6)
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14 (1) (2) (3) (4) 9
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24 (1) (2) (1) (2) 4 (1) (2) (3)
25 货 币 资
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41 18 36
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54 (1) (2) (1) (2) (3) (4)
55 (1) 1 (2) (3) 50
56 30 (1) (2) (3) (1) (2) (3) 51
57 31 (1) (2) (3) 52
58 32 2 (1) (2) (1) (2) 53
59 33 54
60
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62 37 4 SARS 57
63 38 58
64
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66 41 IT IT (1) (2) (3) 61
67 (4) (5) 42 (1) (2) (3) (4) 62
68 4 (1) (2) (3) (4) (5) (6) 43 63
69 64
70 44 65
71 45 66
72 46 67
73 (1) (2) (3) (1) (2) (3) (4) (5) 68
74 (6) (7)
75
76 71
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78 (1) (2) (3)
79 (4) (1) (2) (3)
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81 309 (2) (3) (1) (2) (3) (1)
82 (2) 30 (3) (1) 45 77
83 (1)(2)(3)
84 (2)
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94 (1) (2) (3) (4) (5) (6) (7)
95 (1) (2)
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98 93
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110 (3) (1) (2) (3) (4) (5) (6) (7) (8)
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113 (5) 151 ) (1) (2) (3) (4) (5) 108
114
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147 (3) (4) (1) (2) (3) (4) (5) (6) (7)
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