上市公司内部审计相关问题研究.docVIP

- 上市公司内部审计相关问题研究 摘要 随着金融行业的蓬勃发展，上市公司如雨后春笋纷纷展露出来。但是经济快速的发展同时也希望内部审计能够发挥应有的职能，推动上市公司的经济快速的发展和各方面的进步。但是由于公司管理层对内部审计缺乏深刻的认识，使得上市公司内部审计存在很多问题，机构的不完善，人员的素质不高，对于内部审计的工作落实不到位，使得内部审计的作用发挥不了。但内部审计是一种客观、公正并独立的自我控制、自我监督的有效内部监管。本文从上市公司内部审计角度出发进行分析深究，并且提出某些具体合理的解决方案，从而提升上市公司的内部审计质量，发挥内部审计部门应有的作用。 为了提高上市公司的经济效益，必须加强对其的监督控制。同时需不断的改善内部审计制度，加强内部控制建设，建立有效的公司内部审计制度。因而认真研究并分析我国上市企业内部审计问题，找到适合中国国情，更适合企业经济状况的内部审计方法是十分必要的，且针对问题并提出相应的解决办法对上市公司内部审计具有很重要的指导性意见。 关键词： 上市公司 内部审计 内部监管 Abstract With the rapid development of the financial industry, listed companies have sprung up one after another.However, the rapid economic development also hopes that internal audit can play its due role to promote the rapid economic development and progress of listed companies in all aspects.However, due to the lack of a deep understanding of internal audit by the companys management, there are many problems in the internal audit of listed companies, such as imperfect institutions, low quality of personnel, and inadequate implementation of internal audit, making the role of internal audit unable to play.But the internal audit is an objective, fair and independent self-control, self-supervision of effective internal supervision.In this paper, the internal audit of listed companies from the perspective of in-depth analysis, and put forward some specific and reasonable solutions, so as to improve the quality of internal audit of listed companies, internal audit departments should play their role. In order to improve the economic benefits of listed companies， supervision and control must be strengthened. At the same time， it is necessary to continuously improve the internal audit system， strengthen the internal control construction， and establish an effective internal audit system of the company Therefore， it is very necessary to study and analyze the internal audit problem of listed enterprises in China， and find out the internal audit method that is suitable for Chinas National conditions and more suitable for