我国上市公司内部控制失效分析及对策..docVIP

我国上市公司内部控制失效分析及对策. 【摘要】近年来，上市公司的资金黑幕频频曝光。随着ldquo;安然rdquo;，ldquo;世通rdquo;等一系列大公司轰然倒闭，公司的内部管理已引起全世界公司的重视。我国的情况也不甚乐观，从早期的ldquo;银广夏rdquo;事件到2006年惊爆巨大资金黑幕的ldquo;东盛科技rdquo;事件，我国上市公司的治理问题越发凸显出来。而其中，内部控制是公司治理的一个重要组成部分，它贯穿于公司治理的各个环节。内部控制失效，是直接导致上述舞弊案件发生的原因。 因此，本文选择从研究内部控制的角度，分析我国上市公司内部控制失效的现象，并对此进行深入研究，挖掘背后的成因，并以COSO报告为框架，提出具体的、十分具有可操作性的完善对策，希望有助于改善上市公司内部控制失效的状况，对上市公司完善内部控制起到借鉴作用。 关键词：内部控制，上市公司，COSO理论 Abstract In recent years, there are a series of accounting sandals and corruption cases, which cause the internal control becoming the focus in the world. In our country, the condition is not optimistic neither. From lsquo;yin guangxiarsquo; to lsquo;dongsheng technologyrsquo; in 2006, we can find that there are too many problems in managing in our country. The internal control is a part of manage, which impenetrates all the courses. The nullification of the internal control is the direct reason which causes these cases. So I choose to analyze the company managing from the angle of the internal control, to find out how it abates and why it happened. Then I will put forward the advisories which are very specific and operable on the basis of COSO. I hope that this will provide some experience for enterprises to make their internal control system effective. KEY WORDS: internal control, the listed company, COSO theory. 目录 一、序言hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;1 （一）研究的背景hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;1 （二）研究的意义hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;1 （三）研究的内容及论文结构hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;hellip;2 二、文献综述hellip;hellip;hellip;hellip;