上市公司内部控制存在的问题及对策.pdf

摘 要:随着我国市场经济的繁荣发展和资本市场的日趋完善，上市公司在经济业务与经营规模上都达到了空前的程度。然而，伴随着企业规模的不断壮大，日常经营业务的日益复杂，经济活动的逐渐多样化，我国上市企业正面临着内部控制不力导致的各种问题，如管理层舞弊、财务报告的粉饰作假、企业财产的私自挪动以及经营效率的低下。企业内部控制的缺陷是制约上市公司良性发展的一个重要因素。随着美国塞班斯法案的实施，市场及政府都对上市公司建立并健全行之有效的内部控制系统提出了更高的要求。因此一个完善的内部控制理论和行之有效的内控措施可以帮助上市企业提高经营效率、保证企业财产安全、确保企业经营合法合规，从而为企业带来巨大的无形的管理财富，使我国的上市企业能够真正健康的做大做强。

本文主要围绕上市公司的经营环境、组织结构、业务活动、人力资源以及信息沟通等方面辅以实例分析上市公司内部控制出现的问题，并根据COSO的内部控制原则的要求针对上市公司的这些问题，提出符合我国当前经济形势的合理的建议。

关键词：内部控制；上市公司；风险管理；治理结构

ABSTRACT:With the prosperity of China's market economy development and the capital markets being maturing, the listed companies have reached an unprecedented degree in the economic businesses and the scale of the operation. However, along with the growing of the enterprises' scale, the increasingly complex of the daily operations and the gradual diversification of economic activities, China's listed companies are facing with poor internal controls that have led to a variety of issues, such as management fraud, the financial report of whitewash false, the corporate property secretly moving and low operating efficiency. The deficiency of internal control is an important constrained factor in the benign development of listed companies. With the implementation of the U.S. Sarbanes-Oxley Act, the market and the government put forward higher requirements for listed companies to establish and improve an effective internal control system. Therefore, a well functioning internal control theory and effective internal control measures can help listed companies to improve operational efficiency, to ensure the enterprises and property safe, to ensure that the businesses comply the law, so as to bring a huge intangible wealth of management and make the development of listed companies truly healthier, bigger and stronger.

This paper will start from the aspects of the listed company's operating environment, organizational structure, business activities, human resources, and information communication to analyse the internal control problems with some cases. According with the requirements of the COSO internal control principles for listed companies, this paper will put forward some practical proposals in line with our current economic situation.

Keywords: Internal control; Listed Company; Risk management; Management structure