上市公司内部控制中存在的问题及对策精选.docVIP

PAGE 上市公司内部控制中存在的问题及对策 摘要 随着经济的快速发展，内部控制制度对上市公司越来越重要，因此，上市公司内部控制的有效实施也越来越重要，由于条件不成熟，不可避免地会存在诸多问题。 本文主要采用的方法是案例分析法、归纳总结法，首先介绍了内部控制理论的发展，然后通过举例分析了内部控制因素对我国上市公司内部控制的影响，提出存在的问题，最后就问题的探讨提出完善上市公司内部控制的具体措施。建立良好、有序、健康的内部控制体系，使上市公司在优化的内部控制环境、完善的风险评估系统和内部控制制度、健全的内部控制监督体系、畅通的信息沟通渠道中有更好的长远发展。 关键词：上市公司;内部控制;内部控制制度 Abstract With the rapid economic development, the system of internal contorl is increasingly important for listed companies, so the effective importation of internal contorl of listed companies are also increasingly important because of the conditions are not ripe, inevitably there will be many problems. The main methods used in this article is a case analysis, summarize the method, first introduced the development of the theory of internal control, and then through the example of the internal control factors affect the internal control of listed companies in China, put forward the problems, the question of specific measures to improve the internal control of listed companies. The establishment of a good, orderly and healthy internal control system so that the listed companies in the optimization of the internal control environment, risk assessment mechanism, a sound internal contorl system, a sound internal contorl system of supervision and the smooth flow of information communication channels have a better to long-term development. Keyword: Listed companies;Internal control;Internal control system 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc326265173 引言 PAGEREF _Toc326265173 \h 1 HYPERLINK \l _Toc326265174 一、内部控制理论 PAGEREF _Toc326265174 \h 1 HYPERLINK \l _Toc326265175 （一）内部控制的概念 PAGEREF _Toc326265175 \h 1 HYPERLINK \l _Toc326265176 （二）内部控制的演变过程 PAGEREF _Toc326265176 \h 1 HYPERLINK \l _Toc326265177 （三）内部控制框架的五要素理论 PAGEREF _Toc326265177 \h 2 HYPERLINK \l _Toc326265178 （四）国内研究现状 PAGEREF _Toc326265178 \h 3 HYPERLINK \l _Toc326265179 （五）上市公司内部控制的发展现状及研究意义 PAGEREF _Toc326265179 \h 3 HYPERLINK \l _Toc326265180 二、数据分析 PAGEREF _Toc326265180 \h 4 HYPERLI