基于内部审计的上市公司内控研究.doc

摘 要:近年来，在资本市场蓬勃发展的大潮中，我国广大上市公司在数量和质量上取得了长足的进步，其在带动市场经济、引领资本投资等方面发挥着举足轻重的作用。然而随着资本市场规模的迅速扩张，我国上市公司的内部控制却没有取得相应的进步，其依然存在管理层的意识不到位、监督检查或奖惩机制不到位、缺乏实施内部控制的专业技术人才，使内部控制体系执行不力等问题。由于内控不到位导致的丑闻屡有发生。这一难题如果得不到很好的解决将会极大打击投资者的信心，并很大程度上制约上市公司的健康发展。为此，上市公司应当在健全内部审计的制度安排、加强对内部控制的信息披露、建立有效的激励约束机制以及通过建立内控测试等举措构建和完善其内控体系。

　　　本文从内部审计的角度入手，阐述了内部审计和内部控制的相互关系，通过分析我国上市公司在内部控制方面的发展状况、存在的问题，并结合相应的案例，以期以点带面，提出可实现方案，帮助广大上市公司改善内控体系。

关键词：上市公司；内部审计；内部控制；改善方案

ABSTRACT:In recent years , the majority of listed companies in China has made considerable progress in terms of quantity and quality in the tide of capital markets booming. They , driven market economy and leading the capital investment , has played a pivotal role. However, with the rapid expansion of the size of capital markets, the internal control of listed companies in China has not made corresponding progress. They still exists a series of questions such as management's lack of awareness, inadequate supervision and inspection or reward and punishment mechanism , the lack of professional and technical personnel to the implementation of internal control and so on. Meanwhile, imperfect internal control has led to the scandal happened quite frequently. If this problem is not well resolved, it will greatly undermine investors' confidence and largely restricted to the healthy development of listed companies. To this end, the listed company shall sound system of internal audit arrangements, strengthen the information disclosure of internal control, establish effective incentive and restraint mechanisms and build internal control testing to build and improve they internal control system.

　　　This article describes the relationship of internal audit and internal control from the point of view of internal audit. By analyzing the development of China's listed companies in the internal control, their problems and combining with the corresponding case, this article has proposed realizable suggestions to help the majority of listed companies to improve their internal control system.

Keywords: Listed companies; internal audit; internal control; improve suggestions