企业内部控制缺陷研究——以cr企业为例-research on internal control defects of enterprises - taking cr enterprises as an example.docxVIP

摘要伴随着市场经济的日益复杂，由于存在内部控制缺陷而出现企业舞弊和欺诈的事 件频发。由此给我国经济市场和经济环境造成了严重的不良后果。鉴于此，我国政府 出台了一系列的法律法规，来规范公司的内部控制制度。而且，上市公司在内部控制 规范的要求下对其自身的内部控制自我评价报告和内部控制审计报告进行披露，接受 公众和市场的监督。但是，还是有很多企业的内部控制存在不少缺陷，对企业发展造 成了危害。所以，对于内部控制缺陷的研究是很有必要的。本文首先对国内外的相关内部控制方面的文献进行综述，发现我国目前对内部控 制的研究还多在对内部控制缺陷的认定和分类上，对于内部控制缺陷的经济后果研究 还不够深入。然后对内部控制相关概念和相应的理论基础做出了一定的介绍，在介绍 了我国内部控制环境现状的情况下，提出内部控制缺陷普遍性及其危害性。结合 2013 内部控制审计报告被出具否定意见的 CR 企业来进行具体的研究。通过分析 CR 企业 内部控制的建设情况、找出其存在的缺陷，并分析其缺陷产生的原因。最后，通过具 体的偿债能力、营运能力和发展能力来具体研究内控缺陷对企业发展造成的不良经济 后果。结论表明，内控制缺陷直接导致 CR 企业股票价格下降，显著减少了公司的偿 债能力、营运能力和发展能力。本文研究结果有助于其他公司了解内部控制缺陷的影 响因素以及后果，对于企业改善内部控制质量具有一定的借鉴意义。关键词：上市公司；内部控制缺陷；经济后果AbstractWith the increasing complexity of the market economy, the financial fraud emergence frequently due to the internal control deficiencies. This gives Chinas economic market and economic environment serious adverse consequences. In view of this, the Chinese government issued a series of laws and regulations to regulate the companys internal control system. Moreover, the listed companies are required to reveal their own internal control self-assessment report and the internal control audit report, to be disclosed to the supervision of the public and the market. However, there are still many companys’ internal control system exist many defects, causing harm to the development of enterprises. Therefore, the study of the internal control deficiencies are necessary.This paper describes the domestic and foreign literature related to internal controls and found that Chinas current internal control study were more on internal control deficiencies identified and the study of the economic consequences of internal control deficiencies is not deep enough. Then I reviewed the current situation of our conutries’ internal control environment, and propose the universality and dangers of internal control deficiencies. In this paper, after outlining the concepts of internal control ,I combine the CR company which the 2013 internal control audit report is issued a negative opi