文档介绍：首都经济贸易大学
硕士学位论文
上市公司内部控制及其评价研究
姓名:邢梅
申请学位级别:硕士
专业:会计学
指导教师:沈小凤
20100301
论文提要
近年来,在国际和国内企业内部控制失灵现象情况愈演愈烈,在国内银行发
生多起舞弊案,2004 年长虹由于应由账款坏账发生的巨额亏损以及中航油事件
和近期三鹿奶粉事件,在世界范围内,重大会计信息失真现象也呈上升趋势,如
“巴林银行”、“安然事件”等,一系列事件的发生,使得内部控制逐渐被关注。
在美国的 SOX 法案颁布之后,我国政府相关部门提出了借鉴该法案以完善我
国上市公司内部控制的构想,我国于 2008 年颁布了《企业内部控制基本规范》,
这部规范被称为中国的 SOX 法案,《规范》的颁布对上市公司加强企业内部控制
有着积极的作用。本文立足于内部控制理论的国际国内发展状况,结合《企业内
部控制基本规范》和《企业内部控制评价指引》,对我国上市公司内部控制和风
险管理进行了系统全面的论述。
本文的主要内容有:
1、国内外内部控制理论的发展。
2、论述我国上市公司内部控制的现状。
3、分析上市公司所面临的风险,以及在风险导向下内部控制体系的建立。
4、上市公司内部控制体系的评价。
希望通过本文能引起上市公司对内部控制和风险管理的重视,以便更好地解
决上市公司管理中出现的问题。

关键词:内部控制内部控制制度风险管理

III
Abstract
In recent years, the problem of enterprises’ internal miscontroll has became more
and more serious. For instance, domesticly, some banks engaged in fraud,bad debts
caused the huge loss in pany 2004, there also occurred CAO events
and Sanlu milk powder events. Furthurmore, Phenomenon of distortion of accounting
information is also on the rise worldwide. A serie of events such as Barings and
Enron, the internal controls have been paid more attention gradually.
After the enactment of SOX Act in United States, China's relevant departments
government want to use the act for reference in order to perfect internal control of
Chinese panies. so the basic norms of internal control was promulgated in
2008, which was called the China’s SOX act. The promulgation has a positive role in
strengthening internal controls of panies. This thesis is based on
international and domestic developments of the internal control theory, combined with
the basic norms of internal control and internal control evaluation guidelines and
conducted a systematic prehensive exposition upon China's pany's
internal control and risk management.
Main points:
1、the internal cotrol’s international and domestic developments.
2、exposition on the panies’ internal control in China.
3、ana