文档介绍：我国上市公司内部控制失效分析及对策上
【摘要】近年来,上市公司的资金黑幕频频曝光。随着“安然”,“世通”等一系列大公司轰然倒闭,公司的内部管理已引起全世界公司的重视。我国的情况8 tt t 8. com也不甚乐观,从早期的“银广夏”事件到2006年惊爆巨大资金黑幕的“东盛科技”事件,我国上市公司的治理问题越发凸显出来。而其中,内部控制是公司治理的一个重要,它贯穿于公司治理的各个环节。内部控制失效,是直接导致. com上述舞弊案件发生的原因。
因此. com,本文选择从研究内部控制的角度,分析我国上市公司内部控制失效的现象,并对此进行深入研究,挖掘背后的成因,并以COSO报告为框架,提出具体的、十分具有可操作性的完善对策,希望有助于改善上市公司内部控制失效的状况,对上市公司完善内部控制起到借鉴作用。
关键词:内部控制,上市公司,COSO理论
Abstract
In recent years, there are a series of accounting sandals and corruption cases, which cause the internal control ing the focus in the world. In our country, the condition is not optimistic neither. From ‘yin guangxia’ to ‘dongsheng technology’ in 2006, we can find that there are too many problems in managing in our country. The internal control is a part of manage, which rates all the courses. The nullification of the internal control is the direct reason which causes these cases.
So I choose to analyze pany managing from the angle of the internal control, to find out how it abates and why it happened. Then I will put forward the advisories which are very specific and operable on the basis of COSO. I hope that this will provide some experience for enterprises to make their internal control system effective.
KEY WORDS: internal control, the pany, COSO theory.
目录
一、序言…………………………………………………………………1
(一)研究的背景……………………………………………………1
(二)研究的意义……………………………………………………1
(三)研究的内容及论文结构………………………………………2
二、文献综述……