关于上市公司内部控制环境问题的研究
[内容摘要]全球经济一体化以来,上市公司生产质量缺失案、财务舞弊案的频繁发生为资本市场的经济带来了严重的损失,造成此类现象的原因主要是由于上市公司的内部控制存在一定的缺陷。在我国,受到丰田“召回门”的反思,让我们更加意识到内部控制的重要性。本次论文将会主要研究我国上市公司内部控制。全文包括五个部分。首先,分析了论文的研究背景以及国内外关于内部控制的发展现状,理清文章脉络,从而进一步开展研究;第二,对于内部控制的相关概念进行了描述,简单的介绍了内部控制的定义以及影响因素等;其次,上市公司内部控制环境存在的问题,分别从内部环境和外部环境两个方面进行了详细的、全面的分析;第四部分,改善我国上市公司内部控制环境缺陷提出的建议,根据对我国上市公司在内部控制环境发展过程中存在的问题的基础上,提出了一些对策建议。最后,是对本次论文的总结性描述。正视我国上市公司内部控制的缺失,建立完善的内部控制体系,促进企业的健康平稳发展已经成为我国上市公司亟待解决的问题。
[abstract] Since the global economic integration, the listed company production quality missing case, financial event for the frequent occurrence of capital market economy has brought the severe losses, causing the cause of this kind of phenomenon is mainly due to the listed company’s internal control have some shortcomings. In our country, by Toyota “recall door” reflection, make us more aware of the importance of internal control. This paper will mainly listed companies on China’s internal control. The paper includes five parts. First of all, the paper analyzes the research background, and about the internal control of the domestic and foreign development present situation, the clear context, thus further research; Second, for internal control related concepts are described, and the simple introduced the definition of internal control and influencing factors, etc.; Second, the listed company’s internal control environment problems respectively from the internal environment and external environment in two aspects of detailed, comprehensive analysis; The fourth part, to improve China’s listed companies internal control environment of defect were suggestion, according to the listed companies on China’s internal control environment in the process of the development of the based on existing problems, and puts forward some Suggestions. Finally, this paper is to describe the summary. Face up to the listed companies in China the lack of internal control, establish and improve the internal control system, and promote the healthy development of the enterprise smooth listed companies in China has become a problem to be solved.
[keyword] listed company’s internal control flaw suggestions
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