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上市公司是我国金融市场的重要组成部分,上市公司的财务信息是否准确可靠,将会直接影响国家的财政政策能否被真正的贯彻与落实。内部控制管理工作是上市公司加强自身建设、提高运营效率的有效措施。当前,一些公司的内部控制正面临着缺乏明确的评价主体、风险意识较为淡薄以及内容不明确等问题,因此,我国的上市公司应该高度重视内部控制管理的作用,从营造出一个良好的运行环境、完善上市公司的治理架构、增强风险意识等几个方面来建立起一个适合企业发展的内控体系。
Listed companies are an important part of China’s financial market. Whether the financial information of listed companies is accurate or not will directly affect the implementation and implementation of national fiscal policies. Internal control and management work is an effective measure for listed companies to strengthen themselves and improve operational efficiency. At present, the internal control of some companies is facing the lack of a clear evaluation of the subject, the risk awareness is relatively weak and the content is not clear and so on, therefore, our country’s listed companies should attach great importance to the role of internal control management, to create a good operating environment , Improve the governance structure of listed companies, and enhance risk awareness and other aspects to establish a suitable internal control system for enterprise development.