中国上市公司内部控制环境研究

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1、内容摘要：随着国内外层出不穷的会计丑闻以及公司舞弊案件，企业内部控制越来越受到人们的重视。安然公司的倒闭和2002年世界通讯会计丑闻直接导致了《萨班斯－奥克斯利法案》的颁布，引发了全球对内部控制与公司治理的热潮。而现今财政部等五部委联合发布了《企业内部控制配套指引》标志着企业内部控制规范体系基本建成。本文在结合COSO框架对内部控制进行简述的基础上，以内部控制环境为切入点，对我国上市公司内部控制环境的现状进行分析研究，遵循基础理论探讨、提出问题、分析问题、解决问题的基本思路，以期提出对于加强和改善我国上市公司内部控制环境现状的一些对

2、策和建议。关键词：上市公司内部控制环境现状分析建议Abstract:Becauseofaseriesofaccountingscandalsandcorrupttransaction,theinternalcontrolbecomethefocus.AfterEnronscandalandtheworld’scommunicationaccountingscandal,theU.S.Congresspromulgatedthe“Sarbanes-OxleyAct”,whichcausedaglobalagitationofinter

3、nalcontrolandcorporategovernance.Nowadays,fiveministriesoffinanceissuedthe''enterpriseinternalcontrolsupportingguidelines".ThispaperanalysestheinternalcontrolenvironmentofChina'slistedcompaniesonthebasisCOSOinternalcontrolframeworkandthreatinternalcontrolenvironmentast

4、hebreakthroughpoint.Followthethought：discusstheoreticfoundation、bringforwardthequestion、analyzethequestion、solvethequestion.InordertoputforwardsomesuggestionstoimproveinternalcontrolenvironmentofthepresentsituationofChina'slistedcompanies.Keywords:listedcompany　　intern

5、alcontrolenvironment　　currentsituation　　analysis　　suggestion17目录一、绪论····························································3（一）研究背景··················································3（二）研究意义················································4（三）研究思路和方法················

6、·······················4二、内部控制理论概述········································4（一）内部控制含义、目标、要素····························4（二）内部控制的基本结构和发展阶段························6（三）内部控制环境概述····································8三、我国上市公司内部控制环境现状·························9（一）整体数据层面分析·······

7、···························917四、以三鹿集团为例内部控制环境分析························11（一）从诚信和道德价值观念方面分析······················11（二）从治理层参与方面分析····························13（三）从管理层的理念和经营风格方面分析··················13五、对于完善我国上市公司内部控制环境的建议·············14（一）合理分散股权确立股东大会的核心地位·············14（二

8、）确立独立董事在董事会中的地位与作用·············14（三）建立良好的公司文化··························15六、结语········································