上市公司内部控制的分析-企业管理专业论文.docxVIP

攮 攮 要 内部控藩《理论蠡产生五十务簪来毫虫“瞧部牵制”、“内部控囊l蓉绞”帮“走 部控制结构”阶段发展到了内部控制整体框浆阶段，宦虽然在上市公词治瑷中发挥 了鬟大佟耀，照仍存在羞诲多缺麓，‘导致恶渡黠务欺诈察《!}频叛发生。爨鼹，我国 内酃控锯坟凝残处袭会诤控裁阶段，落蓐子鬻夕}痰帮羧涮理论麓发震，因扰，在当 今擞界经济一髂纯静蓊缮势下，艇疆土市公砑巍部控糕麟凄，辩予理联内部控裁管 理体制，宪臀内部控制理论具有激翳的理论价值和现塞意义。 零文谯辩嚣静蠢帮控毒《瑷谂雯瑟是COSO报袋及我爨上枣公溺蠹龌控露|鼹 状深衷4分析的基础上，运用麓绕论和控制论的原理，对内部控制概念予以补充和扩 曩，鸷建了上审公霹鑫零控露《熬援絮，充实了主枣公司肉帮撩餐理论秘宠耱上专公 司逡都控露《体系；两对扶现代企渡突务出发，搔鑫COSO报告更强谲译徐蕊忽略设 诗纛执芎亍靛缺鹣，势根据扩瓷了鹣概念，演撵密蕊钵设计思路秘萃顼镟诗慧潞。兹 者针对一个熊团或予公司而宙，说明一个现代企业的内控制度的整体络构溅组成要 素麴设诗；嚣者斡对单个蠹鄢撩豢l矮嚣嚣言，说鞠秘娥该整镎壤褐孛耱每个黉索蠹 枣懿莰诗，搭爨了爨耨控利熬实务糍嚣终建，澎或暖符会我嚣象整实瓣臻凝，又与 国醛公认耩穗接鞔鹃内帮控制壤论体系。 关键词：内帮控捌上帑公霹魂控环境制魔设诗 AbstractThe Abstract The internal control theory has undergone the internal control、the internal control system and the internal control--Integrated Framework in the past fifty years．Though it is important to the management of the listed companies，the deficiencies of the internal control framework results in a series of financial case Presently，the internal accounting control of nation is behind others，So the internal control system of the li sted companies must be strengthen and it’s benefit to improve the management of the internal control system in the new economy environment． In this essay，the concept of the internal control systems is supplemented and extended，and built on the foundation of analysis the development of COSO Report and the national internal control systems； Meanwhile，this essay from a standpoint of modern enterprise practice also points out the deficiencies of internal control framework in COSO Report．It provides methodologies for macro--and micro--design of internal control systems，So it will guide practice on the internal control systems and become the internal control theory of the connection of international standard Key Words： internal control the listed COmpanies internal control environment system design 上市公司内部控制的研究1问题熬提出 上市公司内部控制的研究 1问题熬提出 许多上市公司由兴盛转为衰败的历史，就是内部控制失败的历史。近年来，猴 王、郑百文、银广夏等上市公司令人触目惊心的舞弊案例，在各个相关领域引起了 巨大反璃：羧聚缓失渗重，证簸会、注溪会计努事务灏受裂掺责，{蒌鉴会遴一步热 大对上市公鲻豹簸管力度，理论癸也对该类事辞酶成阂及其弓l