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上市公司内部控制质量的高低直接影响着公司财务信息的质量,进而影响公司利益相关者的利益。财务重述现象的发生某种程度表明公司以前公布的会计信息并非完全真实可靠,这种现象很大程度是由公司治理结构缺陷导致的,特别是内部结构的缺陷。通过从董事会特征、内部控制质量角度分析了造成重述的原因,并针对这些缺陷提出了根据公司实际情况,确定最佳董事会规模;控制大股东提名董事比例,考虑流通股股东董事会席位;完善独立董事制度,增强董事会独立性等对策。
The quality of the internal control of listed companies directly affects the quality of the company’s financial information, thus affecting the interests of the company’s stakeholders. The occurrence of financial restatement to some extent shows that the company previously announced accounting information is not entirely true and reliable, this phenomenon is largely caused by the defects of corporate governance structure, especially the internal structure of the defect. According to the characteristics of the board of directors and the quality of internal control, the causes of the restatement are analyzed. According to these defects, the paper proposes that the size of the board of directors should be determined according to the actual situation of the company; controlling the proportion of directors nominated by major shareholders, considering the board seats of tradable shareholders; The system of directors, and the independence of the board of directors.