我国上市公司内部控制披露问题及对策研究.docVIP

PAGE PAGE 20 我国上市公司内部控制披露问题及对策研究 摘要：美国安然公司，曾经被无数投资者的疯狂追捧，然而万万没想到的是，在2001年，因虚报巨额利润、隐藏债务等问题，安然公司接受了证券交易委员会的调查，并在2002年向法院申请破产保护，这位能源巨人骤然倒下，严重地打击了投资者和社会公众的信心，重创了美国的经济，也使美国国会重视内部控制的重要性。安然事件虽然结束，但是随之而来的各类的财务欺诈丑闻却远远没有结束，反而有着愈演愈烈的趋势。而在我国，上市公司内部控制问题也不容忽视，财务报告被动机不纯的管理者操纵的事件屡有发生。银广夏、中航油巨额亏损、四川长虹巨额应收款欠款案、伊利高管被拘、三鹿奶粉质量问题等多个案件，都显示出，在我国上市公司中，其自身的内部控制存在着较为严重的隐患。另外，现如今，我国经济发展迅速，国民生产总值不断上升，上市公司发挥的作用越来越明显，如今，通过颁布《内部控制指引》、《企业内部控制基本规范》等一系列规范指引，我国政府正逐步在社会上建立起一个完善的内部控制体系。但是，我国上市公司内部控制信息披露依旧有许多亟待解决的问题。因此，本文将着重研究我国上市公司内部控制信息披露存在的问题、导致问题存在的原因及相应的对策。 关键词：内部控制信息披露存在问题解决对策 Research on the question and Countermeasures of Disclosure of Internal control of Chinese listed Companies Abstract：Enron, once the crazy sought after by numerous investors, but never expected that in 2001, due to false huge profits, hidden debt and other issues, Enron were surveyed Securities and Exchange Commission, and in 2002 to court for bankruptcy protection, the energy giant collapsed suddenly serious blow to the confidence of investors and the public, hit the US economy, but also to the United States Congress the importance of internal controls attention. Although the incident ended peacefully, but all kinds of financial fraud scandal attendant is far from over, but has a growing trend. In China, internal control of listed companies can not be ignored, the event manager to manipulate financial statements to be impure motives frequently occur. Guangxia, CAO huge losses, Sichuan Changhong huge receivables arrears cases, Erie executives detained, multiple cases Sanlu milk quality issues, have shown that, in Chinas listed companies, its own internal control there is a more serious risk. Also, now, Chinas rapid economic growth, rising GDP, the role played by the listed companies more and more obvious, and now, through the enactment of Internal Control and basic norms of internal control and a series of regulatory guidelines my Government is gradually establish a sound internal control system in the community. However,