乐视集团内部控制失效的原因及对策分析.docxVIP

PAGE PAGE 19 摘 要 近年来，企业内部控制体系薄弱是诸多国内外大型上市公司发生财务造假问题的主要原因。经营失败虽造成不良影响，但是也让世界范围内意识到内部控制对于一个企业的良好经营的重要性。我国此类财务造假案件并不少，哪怕未宣告经营失败的企业的财务报表也是存在不同程度地欠缺。同样，事件的根本原因也是由于内部控制体系的构建和运行出现了问题，阻碍了企业目标的实现，导致宣告失败的惨痛结局。对我国经济和社会的影响极坏。乐视做为该信息技术行业内中的先拔头筹，为内部控制的失效而将公司推到舆论风口。因此本文以乐视为例,深入讨论内部控制失效的具体表现以及产生的后果,并对此提出相应的解决措施,谨此希望引起国内各大企业对我国企业内部控制失效的关注并引以为戒,以便尽早地将我国的内部控制体系予以完善。 本文从内部控制的定义、基本内容和意义为起点，然后对乐视内部控制失效的表现进行阐述，接着根据内部控制要素对存在的问题进行分析，最后提出相应的措施解决这一严重的问题。 关键词 内部控制；失效；原因；对策 Abstract In recent years, the weak internal control system of enterprises is the main reason for the financial fraud of many large listed companies at home and abroad. Business failure has a negative impact, but it also makes the world aware of the importance of internal control for a good business. There are many such cases of financial fraud in our country. Even the financial statements of enterprises that have not declared business failure are deficient to varying degrees. Similarly, the root cause of the incident is the construction and operation of the internal control system, which hinders the realization of enterprise goals and leads to the tragic outcome of failure. The impact on Chinas economy and society is extremely bad.Leshi Internet Information and Technology Corp, Beijing is regarded as the first leader in the information technology industry, pushing the company to the public opinion outlet for the failure of internal control. Therefore, this paper takes Leshi Internet Information and Technology Corp., Beijing as an example to discuss the specific manifestations and consequences of internal control failure in depth, and put forward corresponding solutions, hoping to arouse the attention of major domestic enterprises to the internal control failure of our enterprises and take it as a warning, so as to improve our internal control system as soon as possible. Starting from the definition, basic content and significance of internal control, this paper elaborates on the performance of the failure of inter