论文部分内容阅读
随着我国经济的迅速发展,中小板上市企业数量呈几何倍数增长,在我国的地位也由“受关注”发展到重要地位。在中国,对中小板上市企业内部控制评价的研究相对较少。结合了相关主板上市企业内部控制评价研究,对企业内部控制理论进行进一步的阐述和深化,通过理论分析,对中小板上市企业内部控制评价存在的问题进行深入探讨,分析问题存在的成因,在内部控制评价的完善与加强方面提出了建议。
With the rapid economic development in our country, the number of small and medium-sized listed companies has increased by a factor of a few times, and its status in our country has also evolved from “concern ” to an important position. In China, there are relatively few studies on the evaluation of internal control of listed SMEs. Based on the research on the evaluation of internal control of the main board listed companies, this article further elaborates and deepens the theory of internal control of the enterprise. Through theoretical analysis, it discusses the problems existing in the evaluation of the internal control of small and medium board listed companies, analyzes the cause of the problems, Proposed improvement and enhancement of control evaluation.