上市企业内部控制现状的研究.docVIP

上市企业内部控制现状的研究 摘要 随着市场经济的发展，企业面临的经营风险越来越大，而完善的内部控制则是企业保持顽强的生命力的重要保证。内部控制的产生和发展是企业规模逐渐变大的必然要求，并且随着企业规模变大和经营环境恶劣而不断发展。完善的内部控制体系对企业的发展非常重要，保证企业的经营一直处在正常的轨道，保证企业的经营效率。近年来，我国经济取得长足进步，但是企业面临的风险并没有下降，且不断爆出了财务信息虚假及企业经营失败等事件。为了完善我国上市企业内部控制体系，增强竞争力，对日本、美国内部控制现状进行分析并提出值得我国上市企业借鉴之处，最终总结出适合我国国情，对我国上市企业发展有重大意义的改进措施。 关键词：上市企业 内部控制 现状 改进措施 Abstract With the development of market economy, enterprises are facing increasing content of management risk, and perfect internal control guarantees the permanent existence of enterprises. The internal control comes from the need of strengthening enterprises’ economic management and strengthens with the development of the market. Perfect internal control is of great benefit to the enterprises’ economic activities,?improve the income and work efficiency. The internal control is perfect or not?partly determines whether the enterprises can succeed in the market. Recently, Chinas economy has made great progress, but the risks of enterprise did not decline. False financial information and enterprise management failures events appear constantly recently. However, through the investigation on Chinese enterprises’ internal control, we found that Chinese enterprises’ internal control are not very well, In order to perfect our countrys public enterprise internal control system, we make an analysis on the competitiveness of internal control situation of Japan and the United States. At last, we put forward proposals on enhancing Chinese enterprises’ internal control to make Chinese enterprises more competitive. Keywords：Listed Company Internal Control Status Improvement Measures 目录 1 前言 3 2企业内部控制概述 4 2.1内部控制的定义 4 2.2企业内部控制的主要内容 4 2.2.1销售及收款环节 4 2.2.2物资采购及付款 4 2.2.3生产环节 5 2.2.4固定资产管理环节 5 2.2.5货币资金管理环节 5 2.2.6关联交易环节 5 2.2.7担保与融资环节 6 2.2.8投资环节 6 2.2.9研发环节 6 2.2.10人事管理环节 6 3上市公司内部控制现状的调查 7 3.1我国上市公司内部控制现状 7 3.2目前我国上市公司内部控制的不足之处 8 3.2.1上市公司风险意识普遍较弱 8 3.2.2风险评估机制不健全 8 3.2.3内部监督没有得到有效实施 8 3.2.4现有规章要求的内部控制制度执行不理想 9 3.2.5只重表面形式缺乏实用性 9 3.2.6内部控制信息披露形式不规范，接受注册会计师