This paper expounds the emerging and development of the international management standard for healthy and safe environment of quality , the background and demands of setting up COSO internal control system, and the compatibility between the two management systems.
阐述了质量健康安全环境国际管理体系标准的产生与发展,COSO框架的内控体系的产生背景与建立要求,管理体系之间的兼容性。
