corporate governance
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2.9
COSO
()
1.
2.
1.
2.
1.
2.
3.
1.
2.
CSA,
CSA
CSA
CSA
3.
4.
1.
10
6 6400 1995 12 23
700 1400
CD
2.
ISO
SMT
BOM
QA
1.
(1)
(2)
2000
2.
2002
3.
1.
(1)
(2)
(3)
2.
(1)
(2)
(3)
3.
4.
[1]..[M]2009(1)5
[2].
2 [M].2009(5)
57
[3].[M].,2009(3)1012
[4].() [M]., 2009(8)
1925
[5].[J].2009128
253
[6],.[M].,
2009(6)14
[7].[J].20091
150
[8].[M].
,2010(1)46
[9].[M].,2009(4)5861
[10].[M]., 2010(1)
4047
[11].[J].,2007(12)6466
[12]. COSO [J].,2007(2)7173
[13].[J].20086
4649
[14] Michael C.Jensen, The Modern Industrial Revolution, Exit, and the Failure of
Internal Control Systems [J], Journal of Finance, 1993(48)