上市公司内部控制缺陷披露研究——基于A公司案例分析.docVIP

上市公司内部控制缺陷披露研究 ——基于A公司案例分析 摘要及关键词 摘要：一国经济能够不断的强盛离不开公司的发展，而随着公司的不断发展壮大，组织形式会变得越来越复杂多样。如果公司不注意自身的内部控制而盲目扩张企业经营，会导致企业财务状况不断恶化。因此，当前上市公司要想提升自己的实力越来越离不开内部控制的作用。2010年4月15日18项应用指引的出台，标志着我国注册会计师对公司内部控制进行审计时更加有章可循。在此背景下，本文采用案例分析法，在内部控制相关理论依据以及研究文献的基础上，以A公司为例，分析上市公司内部控制缺陷披露情况。A公司出现内控缺陷的主要原因是A公司内控规章没有切实实行，公司在对外担保、财务资助以及关联交易方面没有完全依照内控要求实现董事会审批。且A公司员工学历处于较低学历水平，员工缺乏相关的岗位培训，遵守内部控制制度意识不够强烈，公司应当强化公司职员素质教育、强化内部控制监督以及执行力度。本文提出了4个加强A公司内部控制制度的建议，希望A公司能够尽快解决公司内控缺陷问题，健全完善公司内控相关管理工作，克服本次难关，公司能够继续蓬勃发展。同时也希望有更多的上市公司引以为鉴，做好自身的内部控制管理工作，稳固公司实力，做到持续积极向上发展。 关键词：内部控制；A公司； 内部控制缺陷； Abstract and Key words Abstract: A countrys economy can not keep growing without the development of the company. With the continuous progress of the organization form, development of more and more complex.If a company blindly expands its business without paying attention to its internal control, it will lead to the deterioration of its financial situation. Therefore, the current listed companies want to enhance their strength more and more inseparable from the role of internal control. The publication of 18 application guidelines on April 15, 2010 marks that CPAs in China have more rules to follow when auditing internal control of companies. In this context, this paper uses case analysis method, on the basis of internal control theory and research literature, taking A company as an example, to analyze the disclosure of internal control defects of listed companies. The main reason is the company has not fully complied with the internal control requirements in terms of external guarantees, financial support and affiliated transactions to achieve the approval of the board of directors. Employees of the company are at a lower educational level, lack of relevant job training, and lack of strong awareness of abiding by the internal control system. We must strengthen the quality education of the staff, management and implementation of views. it proposed to strengthen the companys internal management system. It is h