论文部分内容阅读
自《企业内部控制基本规范》颁布实施以来,上市公司不同程度地根据该规范制定自己的内部控制制度同时公开披露,但比较显著的问题是由于管理者重视程度较低所引起的上市公司内部控制的整体水平不高。文章主要分析了实施内部控制制度带给企业的各种成本与收益,企业在实施内部控制制度过程中存在的问题以及二者的权衡,试图为后期的实证研究以及内部控制制度的进一步完善提供可靠的思路。
Since the promulgation and implementation of the “Basic Norms of Enterprise Internal Control”, listed companies have formulated their own internal control systems according to the specifications to varying degrees and disclosed them at the same time. However, the more obvious problem is that the internal control of listed companies The overall level is not high. The article mainly analyzes the various costs and benefits that the internal control system brings to the enterprise, the problems existing in the process of implementing the internal control system and the trade-off between the two. It attempts to provide reliable evidence for the later empirical research and the further improvement of the internal control system Train of thought.