上市公司内部控制问题研究——基于乐视信息技术（北京）股份有限公司危机的案例研究.docVIP

PAGE 20 摘要 进入21世纪以来，中国特色社会主义现代市场经济不断发展，市场的竞争硝烟未曾停息。与此同时，上市公司的风险也变得更加多种多样，受到风险侵扰的几率也更高。 我国大部分公司都处于自愿披露内部信息的状态。但随着国民经济的增长以及企业的发展壮大，越来越多企业财务作假的现象暴露在社会之下，这种现象严重打击投资者的积极性，还破坏了证券市场稳定的秩序。对于现代企业来说，在竞争如此激烈的现代化市场能否站稳取决于内部控制是否健全。因此，寻求合理的内部控制建设策略以降低风险带来的损失成为现代企业必须关注的问题 内部控制的质量在企业的发展中扮演着重要的角色，会计信息质量与其息息相关。会计信息主要通过一个完整的控制系统来管理企业的发展战略，以确保企业朝着合理的方向发展。上市公司要对社会公众建立良好形象就必须要对外进行信息披露，这是上市公司参与社会经济活动的必不可少的途径，并且，他能提供企业对于投资者的综合信息。 本论文研究了企业进行内部控制的方法，并且对其进行多角度的分析，得出提高企业内部控制质量的有效对策。 关键词：内部控制，会计信息，乐视危机 Abstract Since the beginning of the 21st century, the socialist modern market economy with Chinese characteristics has been developing continuously and the market competition has never ceased. At the same time, the risks of public companies have become more diverse and more likely to be exposed to risk. Most companies in China voluntarily disclose their internal information. However, with the growth of the national economy and the development and growth of enterprises, more and more enterprises financial fraud has been exposed to the public, which severely discourages the enthusiasm of investors and undermines the stable order of the securities market. For modern enterprises, whether they can stand firm in such a competitive modern market depends on the sound internal control. Therefore, seeking reasonable internal control construction strategy to reduce the loss of risk has become a modern enterprise must pay attention to the problem The quality of internal control plays an important role in the development of enterprises, and the quality of accounting information is closely related to it. Accounting information mainly through a complete control system to manage the enterprises development strategy to ensure that the enterprise toward a reasonable direction of development. In order to establish a good image for the public, listed companies must disclose information to the public, which is an essential way for listed companies to participate in social and economic activities. In addition, it c