| 基于COSO-ERM的中小企业财务风险管理研究 |
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| 引用本文： | 游岚,杨峰.基于COSO-ERM的中小企业财务风险管理研究[J].荆州师范学院学报,2009(3):64-67. |
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| 作者姓名： | 游岚 杨峰 |
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| 作者单位： | [1]四川省彭州市交通运输管理所,四川彭州611930 [2]电子科技大学经济与管理学院,四川成都610054 |
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| 摘 要： | 随着经济一体化的趋势加剧和市场竞争的日益激烈，特别是当前席卷全球的金融危机对各行业的严重影响，关于中小企业的生存和发展面临着巨大的危机和风险。中小企业经营活动中的全面风险管理直接关乎其生存和发展。为此，应在对其财务风险内涵和成因分析的基础上，基于COSO-ERM，构建中小企业财务风险管理框架，对中小企业财务风险管理工作，应采取一些切合实际应对策略。
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| 关 键 词： | COSO 风险管理框架 中小企业 财务风险管理 |
Research of Financial Risk Management of Medium and Small-sized Enterprises Based on COSO-ERM |
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| YOU Lan,YANG Feng.Research of Financial Risk Management of Medium and Small-sized Enterprises Based on COSO-ERM[J].Journal of Jingzhou Teachers College,2009(3):64-67. |
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| Authors: | YOU Lan YANG Feng |
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| Institution: | 1 Division of Traffic and Transportation, Pengzhou Sichuan 611930;z College of Economics and Management, University of Electronic Science and Technology of China, Chengdu Sichuan 610054) |
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| Abstract: | With the increasing trend of economic integration and growing market competition, especially the serious influence of the global financial crisis on varieties of industries, the medium and small-sized enterprises face enormous risks and crises. The risk management of the medium and small-sized enterprises directly determines their survival,and development. Aimed for financial risk management of the medium and small-sized enterprises, this paper establishes a framework for financial risk management of the medium and small-sized enterprises. It also proposes some practical suggestions and strategies about financial risk management of the medium and small-sized enterprises. |
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| Keywords: | COSO risk management framework medium and small-sized enterprises financial risk management |
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