中国上市公司内部控制环境研究.doc

PAGE PAGE 1 内容摘要： 随着国内外层出不穷的会计丑闻以及公司舞弊案件，企业内部控制越来越受到人们的重视。安然公司的倒闭和2002年世界通讯会计丑闻直接导致了《萨班斯－奥克斯利法案》的颁布，引发了全球对内部控制与公司治理的热潮。而现今财政部等五部委联合发布了《企业内部控制配套指引》标志着企业内部控制规范体系基本建成。本文在结合COSO框架对内部控制进行简述的基础上，以内部控制环境为切入点，对我国上市公司内部控制环境的现状进行分析研究，遵循基础理论探讨、提出问题、分析问题、解决问题的基本思路，以期提出对于加强和改善我国上市公司内部控制环境现状的一些对策和建议。 关键词： 上市公司 内部控制环境 现状 分析 建议 Abstract: Because of a series of accounting scandals and corrupt transaction, the internal control become the focus. After Enron scandal and the world’s communication accounting scandal, the U.S. Congress promulgated the “Sarbanes-Oxley Act”, which caused a global agitation of internal control and corporate governance. Nowadays, five ministries of finance issued the enterprise internal control supporting guidelines. This paper analyses the internal control environment of Chinas listed companies on the basis COSO internal control framework and threat internal control environment as the breakthrough point. Follow the thought：discuss theoretic foundation、bring forward the question、analyze the question、solve the question. In order to put forward some suggestions to improve internal control environment of the present situation of Chinas listed companies. Key words: listed ernal control environment　　current situation　　analysis　　suggestion 目 录 一、绪论····························································3 （一）研究背景··················································3 （二）研究意义················································4 （三）研究思路和方法·······································4 二、内部控制理论概述········································4 （一）内部控制含义、目标、要素····························4 （二）内部控制的基本结构和发展阶段························6 （三）内部控制环境概述····································8 三、我国上市公司内部控制环境现状·························9 （一）整体数据层面分析··································9 四、以三鹿集团为例内部控制环境分析························11 （一）从诚信和道德价值观念方面分析······················11 （二）从治理层参与方面分析····························13 （三）从管理层的理念和经营风格方面分析··················13 五、对于完善我国上市公司内部控制环