上市公司内部控制研究 毕业论文.doc

摘 要 内部控制是经济单位和各个组织在经济活动中建立的一种相互制约的业务组织形式和职责分工制度。随着经济的不断发展，更多的投资者已经意识到，有投资价值的上市公司不仅需要具有良好的经营业绩和发展前景，而且要拥有良好的内部控制制度。为加强上市公司内部控制，促进上市公司规范运作和健康发展，提高资本市场透明度，我国陆续出台了一系列内部控制建设规范，要求公司董事会披露内部控制自我评价报告和注册会计师评价意见，并可聘请会计师事务所对内部控制的有效性进行审计。然而，随着一系列上市公司造假和违规操作事件的发生，广大中小股东损失惨重，上市公司被普遍认为是“圈钱”的公司，导致我国证券市场一度低迷，影响我国证券市场的健康发展。本文对沪市、深市主板上市公司2010-2011年度内部控制信息披露情况进行了统计分析，研究内部控制自我评价报告的可靠性和内部控制审计报告质量，并针对存在的问题提出了自己有针对性的建议，以期不断改善内部控制方面的不足。 关键词：内部控制 信息披露 现状分析 对策 ABSTRACT Internal control is the economic units and organizations in economic activities in a restrict each other business organization form and responsibility system of division of labor. With the continuous development of economy, more and more investors have realized that there is investment value of listed companies not only need to have good business performance and development prospects, and should have good system of internal control. To strengthen internal control of listed companies, promote the standardized operation of listed companies and the healthy development, improve the transparency of capital market, developed a series of internal control in our country construction standards, require the board of directors of the company to disclose internal control self assessment report and the evaluation opinions, certified public accountants and may hire an accounting firm to audit the effectiveness of internal control. However, as a series of events of fraud and irregularities of listed companies, the small and medium-sized shareholders, listed companies, is generally considered circle money of the company, lead to Chinas securities market downturn once, affecting the healthy development of securities market in China. In this paper, the Shanghai and shenzhen main board listed companies 2010-2011 annual internal control information disclosure situation has carried on the statistical analysis to study the reliability of the internal control self assessment report and internal control audit report quality, and put forward