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近年来,随着市场竞争和外部监管力量的加强,在上海、深圳两家证券交易所上市交易的1300多家公司在治理结构、内部控制方面采取了许多措施,但实际效果并不理想,未能实现内部控制目标。其重要原因之一是上市公司内部控制更多的是局限在会计与审计角度,范围还不够大,还没有达到英美等国倡导并行之有效的从会计控制到财务控制、到管理控制、再到风险控制的层次。本文从COSO委员会关于内部控制的定义出发,分析我国上市公司内部控制的现状及成因,并提出建议。
In recent years, with the strengthening of market competition and external supervision, over 1,300 companies listed and traded on the two stock exchanges in Shanghai and Shenzhen have taken many measures in terms of governance structure and internal control, but the actual results are not satisfactory. Can achieve the goal of internal control. One of the important reasons is that the internal control of listed companies is more limited from the accounting and auditing perspective, the scope is not big enough, and has not yet reached the United States and other countries advocated parallel and effective from accounting control to financial control, to management control, to The level of risk control. Based on the definition of internal control of COSO Committee, this paper analyzes the status quo and causes of the internal control of listed companies in our country and puts forward some suggestions.