上市公司内部控制存在的问题与思考—以航天通信集团为例.docVIP

PAGE PAGE II 摘 要 时代发展迅猛，上市公司为当代社会贡献力量巨大，这也是它影响力大的重要因素之一。贡献力量巨大，然而现在很多上市公司中存在产品质量不合格、财务造假和偷税漏税等诸多问题。本研究主要对上市公司在内部控制方面存在的一些问题进行探索，对于提高上市公司管理水平具有重要作用。通过分析当前上市公司内部控制的现状，总结出目前上市公司存在着内部控制制度不健全的问题，而且监督措施和力度也不够，然而他们没有想到的是之后更大的问题，就是要重视封信管理，同时要构建良好的内部控制环境。加强上市公司监督部门的作用，提高在内部控制方面的监督力度，是大多数上市公司需解决完善和提高的问题。本文以航天通信集团为例 ，从内部控制的角度出发，采用案例研究的分析方法来分析上市公司内部控制存在的问题与思考。 关键词：航天通信集团 内部控制 财务 Abstract The times have developed rapidly, and listed companies have contributed a lot to contemporary society, which is one of the important factors influencing its influence. The contribution is huge, but many listed companies now have many problems such as unqualified product quality, financial fraud and tax evasion. This paper studies the problems and thinking of the internal control of listed companies, and it is of great significance to the management of listed companies. It analyzes the current status of listed companies and the important problems. This paper reflects the imperfect internal control system of listed companies and supervision. The measures and efforts were not enough, but what they did not think was the bigger problem later. The problem that the listed company urgently needs to solve is to improve the internal control environment and improve the importance of risk management. Strengthening the supervision of the internal control of listed companies and improving the supervision measures are the problems that most listed companies need to solve and improve. This paper takes Aerospace Communications Group as an example. From the perspective of internal control, the case analysis method is used to analyze the problems and thinking of internal control of listed companies. Keywords: Aerospace communications group Internal control Financial affairs 目 录 TOC \o 1-3 \h \z \u 一、强化上市公司内部控制有效性的意义 1 （一）提升上市公司管理水平 1 （二）提高上市公司的风险防御能力 2 （三）维护社会公众的利益 2 二、我国上市公司内部控制实施存在的主要问题 3 （一）现状 3 （二）主要问题 3 三、航天通信集团财务造假案例及启示 4 （一）四度财务造假问题 4 （二）启示 5 四、航天通信集团公司内控失效