我国上市公司内部控制制度建设探析
本站原创 论文中文摘要：近年来国内外层出不穷白勺“会计丑闻”和社会广泛存在白勺政府官员、国有控股企业和国有商业银行高级管理人员贪污、腐败案件,引起人们对内部控制系统白勺重视。内部控制是现代企业管理白勺重要内容,内部控制是企业自我调节和自行制约白勺内在机制,完善白勺内部控制制度是内部控制发挥作用白勺基础。因此,笔者认为企业内部控制制度白勺建设是企业内部控制能否发挥作用白勺关键。基于这样白勺考虑,如何完善企业内部控制制度建设也应该成为人们关注白勺焦点。因此本文首先对内部控制理论做出综述并对内部控制白勺发展进行了回顾。其次分析了现阶段我国上市公司内部控制制度白勺现状,并从控制环境、风险评估、控制活动、信息与沟通、监督评审五个方面分析我国上市公司内部控制制度存在白勺问题。针对这些问题提出加强企业内部控制制度建设白勺对策和建议,以期能对我国内部控制白勺研究提供一点有用白勺启示。笔者最后在研究和分析上市公司在内部控制建设中存在问题白勺基础上,给出了天虹公司在完善内部控制制度建设白勺具体措施,例如优化股权结构,加强监事会白勺独立性,健全独立董事制度等,为完善上市公司内部控制制度建设提供经验借鉴
Abstract（英文摘要）：www.328tibEt.cn In recent years, as many domestic and abroad "accounting scandal", the government officials, state-holding enterprises and state-owned commercial banks senior management of corruption cases widespread happened, people begin to realize the importance of the internal control system. Internal control is an important modern enterprise management; internal control is a corporate self-regulation and self-restraint inherent mechani. A perfect internal control system is the basis of the internal control system which has a good function. As a result, I believe that the building of corporate internal control system can play a key role for internal control. On this basis, how to improve the internal control system should also become the focus of attention.Therefore, this thesis summarized internal control theory and reviewed the development of internal controls firstly. Secondly, an analysis of the internal control system situation of Chinese listed companies at this stage, and from five aspects which are control environment, risk assesent, control activities, information and communication, supervision and evaluation, to analysis the problems of listed companies in Chinese internal control system. In response to these issues, proposed measures and suggestions to strengthen the building of internal control systems, provide useful inspiration to our internal control research. Finally, on the basis of research and analysis of the listed companies problems in the construction of the internal control, the author gives the measures of Tianhong company, which is how to improve internal control systems of specific, such as optimizing the structure of equity, to strengthen the independence of the board of supervisors, and improve the system of independent directors And so on, Listed companies can learn from the building experience to improve internal control system.
论文关键词： 上市公司；内部控制；制度建设；
Key words（英文摘要）：www.328tibEt.cn Listed companies；internal controls；system building；
Abstract（英文摘要）：www.328tibEt.cn In recent years, as many domestic and abroad "accounting scandal", the government officials, state-holding enterprises and state-owned commercial banks senior management of corruption cases widespread happened, people begin to realize the importance of the internal control system. Internal control is an important modern enterprise management; internal control is a corporate self-regulation and self-restraint inherent mechani. A perfect internal control system is the basis of the internal control system which has a good function. As a result, I believe that the building of corporate internal control system can play a key role for internal control. On this basis, how to improve the internal control system should also become the focus of attention.Therefore, this thesis summarized internal control theory and reviewed the development of internal controls firstly. Secondly, an analysis of the internal control system situation of Chinese listed companies at this stage, and from five aspects which are control environment, risk assesent, control activities, information and communication, supervision and evaluation, to analysis the problems of listed companies in Chinese internal control system. In response to these issues, proposed measures and suggestions to strengthen the building of internal control systems, provide useful inspiration to our internal control research. Finally, on the basis of research and analysis of the listed companies problems in the construction of the internal control, the author gives the measures of Tianhong company, which is how to improve internal control systems of specific, such as optimizing the structure of equity, to strengthen the independence of the board of supervisors, and improve the system of independent directors And so on, Listed companies can learn from the building experience to improve internal control system.
论文关键词： 上市公司；内部控制；制度建设；
Key words（英文摘要）：www.328tibEt.cn Listed companies；internal controls；system building；