上市公司内部控制报告真实性分析报告.doc

. .. .. . PAGE .下载可编辑. 上市公司内部控制报告真实性分析 摘 要 随着中国经济的快速发展并与世界经济进一步融合，我国的企业在对于自身内部控制的规范上也开始逐步的与国际规则接轨。但是企业内控报告在中国尚属起步阶段，其暴露出的问题也尚不全面，可供参考的实例情况以及可以借鉴到的经验也很少.不过企业对外出具的内部控制报告，使得企业管理当局出于减轻自身责任及企业长期利益的考虑，不得不在注册会计师的协助下真正的关注内部控制的缺陷与缺失，实实在在地不断健全与完善企业的内部控制，降低营运风险，提高营运效率和效果，最终达到业绩增长的目的。本文以美国公众公司会计监督委员会颁布施行的第二号审计准则以及中国于2006年7月1日推出的《上海证券交易所上市公司内部控制指引》作为开展研究的背景。通过结合中国企业发布的内控报告的实例来进行对比分析，从而推出中国现阶段企业发布的内控报告的可信度。 关键词：上市企业 内控报告 可信度 Listed internal control report authenticity of Abstract With Chinas rapid economic development and further integration with the world economy, Chinas enterprises in the norms for its own internal control also gradually with the international rules. However, internal control report in China has just begun, its problems are not fully exposed, as well as the strength of reference to the experience can learn very little. However, the external companys internal control report issued, making business management alleviate some of the responsibility of the authorities and enterprises for long-term interests, had the assistance of CPA real concern internal control deficiencies and defects, real to constantly improve and perfect the companys internal controls, reduce operational risk, improve operational efficiency and effectiveness and ultimately achieve business growth objectives. Based on U.S. Public Company Accounting Oversight Board promulgated auditing standards II and China on July 1, 2006 launch of the Shanghai Stock Exchange guidelines on internal control as the research background. By combining the internal control report released by Chinese companies to conduct comparative analysis of examples to introduce Chinese companies at this stage the report released by the reliability of internal control. Key words：Listed companies Internal Control Report Credibility 目 录 TOC \o 1-3 \h \z \u 1 引言 1 2内控报告的意义、发展现状及问题 1 2.1 内控报告的意义 1 2.2 内控报告的发展现状 2 2.3 内控报告现在存在的问题 3 3对企业内控报告真实性的分析方法及实例分析 3 3.1分析方法和采用的实例样本 3