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目前,我国上市公司内部控制与风险管理的相关法律法规已形成一定的体系,但是仍然存在相关法律法规效力低且缺乏统一协调性、缺乏问责机制与惩罚机制等问题,因此,我国上市公司内部控制与风险管理监管方面的立法应明确落实法律责任主体与内容,加强对违法行为的惩罚力度,同时发挥内部审计与外部审计在上市公司内部控制与风险管理中的作用。
At present, the relevant laws and regulations of internal control and risk management of listed companies in our country have formed a certain system, but there are still some problems such as the low effectiveness and lack of uniform coordination of related laws and regulations, the lack of accountability mechanism and punishment mechanism. Therefore, Control and Risk Management The legislation on supervision should clearly implement the main body and content of legal liability and strengthen the penalties for illegal activities. At the same time, it should give full play to the role of internal audit and external audit in the internal control and risk management of listed companies.