中国上市公司内部控制自我评价研究

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1、山东大学硕士学位论文有效的内控评价方法等问题。针对这些问题，根据我国上市公司的实际情况，本文从监管层面、公司层面、中介机构层面等给出了进一步的改进建议，希望能为以后内部控制自我评价工作的开展提供有益参考和借鉴，促进我国内控实践的不断进完善发展。本文的创新意义在于，鉴于我国目前对内部控制自我评价的研究较少，本文丰富了内控自我评价方面的理论成果；文章对内控基本规范及评价指引的相关规定进行梳理，使评价标准更明确，评价工作更加规范；对首次进行内控审计的上市公司内部控制自我评价情况进行统计分析，研究其合规度，并对发现的

2、问题提出改进建议，为以后的理论研究和实践发展提供有益借鉴。【关键词】上市公司；内部控制；自我评价山东大学硕士学位论文ABSTRACTTheEnron，WorldComandaseriesoffinancialfraudshappeningatthebeginningofthe21stcentury,makeAmericanswhooriginallythoughttohaveaperfectcorporategovernancesystemrealizetheimportanceoftheintemalcon

3、trolsystem．In2002，theUnitedStatesannounced‘'theSarbanes—OxleyAct“(referredtoas”SOXAct”)，whichWasthefirstexplicitrequirementsforinternalcontrolvalidityofthefinancialreporting．Fromthen，internalcontrolevaluationwasformallyincludedinthescopeofcorporategovernanc

4、e．InChina,kindsoffinancialfraudcasessuchasYinguangxia,LamsharesandCAO，exposedtheseriousproblemsthatexistinourinternalcontrolconstruction．Consideringthis，in2008，thefivedepartmentsoftheMinistryofFinance，SecuritiesandFuturesCommission，theAuditCommission，theChi

5、naBankingRegulatoryCommission，ChinaInsuranceRegulatoryCommissionjointlyissued‘'theenterpriseinternalcontrolbasicnorms”，andin2010，theyreleasedaseriesofaccompanyingguidelinessettingupOurinitiallyinternalcontrolregulatoryregimes．In2011，China'scompanieslistedbo

6、thondomesticandforeignmarketalong晰tllsomepilotlistedcompaniesperformtheinternalcontrolauditforthefirsttime，andannounceintemalcontrolself-assessmentreportaccordingtotherequirementsofthenormsandguidelines．Inthefuture，thescopeofintemalcontrolauditandinternalco

7、ntrolself-assessmentwillbeexpanded．Takingtheimportantroleoftheinternalcontrolsystemtoenhancethecompany’Smanagementlevelintoaccount，bystatisticalanalyzingtheinternalcontrolself-assessmentreportsdisclosedbythelistedcompaniesimplementingtheinternalcontrolaudit

8、in2011，thispaperresearchtoworkefficiencyandeffectivenessoftheevaluation，andrecommendimprovementsfortheproblemsidentified，hopingprovideusefullessonsforfutureinternalcontrolself-assessmentwork．Onthebasis