上市公司内部控制自我评价问题的研究以维科精华股份为例.docxVIP

上市公司内部控制自我评价问题的研究 以维科精华股份为例 【摘要】2010年1月1 H,我国财政部颁布了《企业内部控制基本规范》 的法律，自此，上市公司内部控制的自我评价成为了一项强制性要求。因此， 深入探讨内控白我评价的现状、评价失效的原因以及改善的措施十分必要，这 有益于企业经营效率提高。笔者认为很多企业自我评价失效的原因是由于评价 的标准不统一，导致评价的执行者无所适从，同时也缺乏了企业间横向比较的 条件；市场对自我评价报告反应冷淡，而且公司完成自我评价的成本太高，吃 力不讨好；部分企业为了自身利益故意隐藏内部控制缺陷或者“内部消化”，导 致信息披露量太少。所以，不但要提高自我评价报告的市场影响力，把它归入财 务报告的一部分来增强可靠性；同吋还要加强内部控制制度的执行力，建议企 业高层深化认识，把各项规范落实到实处，增加自评报告的信息披露量。最后 归纳岀，采用综合评价法是上市公司用来自我评价的一个很好方法。 【关键词】内部控制；上市公司；自我评价 Research on Internal Control Self-Assessment Take Veken Elite Group Company for example Abstract: The Ministry of Finance issued nthe basic norms of internal control蔦 with effect from January 1, 2010 from the listing corporation^ internal control self-assessment as a mandatory requirement. Therefore, it is necessary to explore in depth the status of internal control self-assessment, failure assessment, and improved measures to help companies improve their internal control system. This paper argues that self-evaluation of many companies fail is due to the evaluation criteria are not uniform, resulting in a loss evaluation of the performer, but also in lack of horizontal comparison between the business environment; lukewarm market response to the self-evaluation report, and the company to complete the report is too expensive, a thankless task; part of the enterprise for its own sake intentionally hidden deficiencies in internal control or ^internalize11, resulting in too little amount of information disclosure. Therefore, a unified evaluation standard, to promote enterprises to adopt the HInternal Control Evaluation Guidelines1 as the main evaluation criteria; the same time to improve the market influence of the self-valuation, it included part of financial reporting to enhance reliability; but also suggested corporate executives to reinforce understanding, to put the specification of real office into effect, to improve the quality of information disclosure of self-assessment report. Concludes, comprehensive evaluation method is a worth using