我国上市公司内部控制评价研究.docVIP

PAGE 4 . PAGE . . . 学 号 1049721400842 课程论文 课程名称 会计学前沿 学 院 管理学院 专 业 会计专硕 班 级 管研1406 姓 名 张榆昕 指导教师 严贤波 2015 年 6月 8日 . 我国上市公司内部控制评价研究 摘要：本文首先介绍研究的基本概念和理论基础。随后通过对国内外内部控制评价的发展历程、研究现状进行评述，结合我国沪深两市 2011 年度财务报告中对外公布的内部控制评价信息进行归纳梳理，探讨我国上市公司内部控制评价政策法规和实践中存在的问题。继而针对这些问题，本文吸收和借鉴美英等西方发达国家的相关政策和法规，立足我国国情，从风险角度入手研究上市公司内部控制评价问题。在考虑了这些问题的基础上，着手建立基于风险的上市公司内部控制评价体系，本文从评价原则、评价目标、评价主体、评价客体、评价标准、评价方法和程序、评价指标体系、评价模型和评价信息披露等方面对这一体系进行详细论述，对之前的体系研究进行了有意义的拓展。最后，根据构建的评价体系对我国上市公司内部控制评价现状进行探讨和分析，发现较为集中的问题，提出合理化的建议，为上市公司内部控制评价提供可操作的技术性参考。 关键词：上市公司；内部控制评价；评价体系建构 Abstract: This paper introduces the research of the basic concepts and theoretical basis. Followed by the development of internal control evaluation at home and abroad, summarizes the research status, combined with Chinas Shanghai and Shenzhen in 2011 annual financial report released, summarized the evaluation of internal control information, discusses the internal control of listed companies in our country the problems existing in the evaluation of policies and regulations and practice. Then aiming at these problems, this article to absorb and draw lessons from the United States and Britain and other western developed countries of the relevant policies and regulations, based on the situation of our country, from the perspective of risk evaluation problem of internal control of listed companies. Considering these problems, on the basis of setting up a risk-based internal control evaluation system of listed companies, this article from the evaluation principles, evaluation target, evaluation subject, evaluation object, evaluation standard, evaluation method and procedure, evaluation index system, evaluation model and evaluation information disclosure of the system in detail, on the research of previous system is meaningful. Finally, according to build evaluation system for evaluation of internal control of listed companies in our country present situation carries on the discussion and analysis, found relatively concentrated problem