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为了规范财务和信息披露的程序和行为,防止或减少虚假不实和欺诈行为的发生,工业企业上市公司内部控制就显得尤为重要。本文首先分析了当前工业企业上市公司内部控制存在的问题。其次,从工业企业上市公司在实际业务中切实落实内部控制制度;加强工业企业上市公司会计人员的培训;在工业企业上市公司里推行全面控制原则等几方面对如何加强工业企业上市公司内部控制提出了自己的意见和建议,具有一定的参考价值。
In order to regulate the procedures and behaviors of financial and information disclosure and prevent or reduce the occurrence of false falsehood and fraud, the internal control of listed companies in industrial enterprises is particularly important. This paper first analyzes the existing problems in the internal control of listed companies in industrial enterprises. Secondly, from the listed companies of industrial enterprises in the actual business to effectively implement the internal control system; strengthen the accounting of listed companies in industrial enterprises, the training of personnel; listed companies in industrial enterprises to implement the principle of total control on how to strengthen the internal control of listed companies in industrial enterprises proposed Their own opinions and suggestions, has a certain reference value.