我国上市公司内部控制法律问题研究

发布时间：2018-06-07 08:10

本文选题：上市公司 + 内部控制　；参考：《中共广东省委党校》2017年硕士论文

【摘要】：近年来,随着我国证券市场的持续蓬勃发展,越来越多的企业积极争取上市以获得更大的发展空间,企业的发展对我国经济的影响不断加深。其中,大中型上市公司运营状况的好坏将直接作用于证券市场的持续稳定发展。与此同时,接连发生的上市公司财务造假舞弊事件迫使我们把关注点从公司规模和效益更多地转移到了内部控制上面。在全世界企业内部控制的理论与实践发展历程中,美国的COSO报告和《萨班斯法案》意义非凡,在严格规范本国公司经营管理行为的同时也为世界其他国家内部控制的深入发展提供了良好的借鉴。2008年发布的《企业内部控制基本规范》及其配套指引标志着我国企业内部控制步入规范发展时期。对一个上市公司而言,实施完善且有效的内部控制是其持续健康发展的必然选择。尤其对正处于发展高峰期的公司而言,内部控制建立是否完善,实施是否有效,是衡量其运营成果成效的重要指标。因此,尽快建立并完善我国上市公司内部控制已是当务之急。目前,与发达国家相较,我国不管是在企业内部控制理论还是企业内部控制实务方面的发展都相对落后,主要存在以下问题:一方面,作为企业实施内部控制基础的内部环境欠佳。公司治理机制缺乏有效性,机构设置不完善,权责分配不明确,内部审计不健全等问题日益凸显。另一方面,就我国颁布的企业内部控制相关法律规范本身而言,存在着内容原则化、简单化、缺乏具体规定,责任人员不明确,缺失法律后果等实质性问题。在立法层面上的先天不足导致有“中国萨班斯法案”之称的《企业内部控制基本规范》的可操作性差强人意,在上市公司内部控制的实施效果不尽如人意,并没有达到预期效果。因此,在我国证券市场迅猛发展但公司治理结构仍不完善的大环境之下,想要通过建立健全实施企业内部控制以取得及时发现并控制经营风险、提高运营效率,促进企业持续健康发展,维护投资者利益的效果,有必要吸收借鉴国外的成功经验。主要有以下举措:一方面,针对公司治理结构不完善的问题,我们主要着手改善独立董事选聘渠道,为上市公司提供更多的人选来源,改进独立董事提名机制,增强独立董事的独立性;推广外部监事;健全审计委员会制度,强化内部审计。另一方面,针对上市公司内部控制法律规范本身存在的问题,要全面梳理相关法律规范,完善细化核心内容。首先,明确责任主体,强化责任意识。其次,明确处罚措施,加大处罚力度。最后,全面细化具体规定,使其便于操作,从而充分发挥法律规范的作用。
[Abstract]:In recent years, with the continuous and vigorous development of China's securities market, more and more enterprises actively strive for listing in order to obtain a greater space for development, and the impact of the development of enterprises on China's economy is deepening. Among them, the large and medium-sized listed companies will have a direct impact on the sustained and stable development of the securities market. At the same time, the successive financial fraud of listed companies has forced us to focus more on the internal control from the company size and efficiency. In the course of the development of the theory and practice of internal control in enterprises all over the world, the COSO report of the United States and the Sarbanes Act are of great significance. At the same time, it provides a good reference for the further development of internal control in other countries of the world. The basic Standard of Enterprise Internal Control issued in 2008 and its supporting guidelines symbolize me. The internal control of Chinese enterprises has stepped into the period of normative development. For a listed company, the implementation of perfect and effective internal control is an inevitable choice for its sustained and healthy development. Especially for the company in the peak period of development, whether the establishment of internal control is perfect and whether the implementation is effective is an important indicator to measure the effectiveness of its operational results. Therefore, it is urgent to establish and perfect the internal control of listed companies as soon as possible. At present, compared with the developed countries, the development of our country is relatively backward in both the theory of internal control of enterprises and the practice of internal control of enterprises. The main problems are as follows: on the one hand, The internal environment, which is the basis of internal control, is poor. The problems such as the lack of effectiveness of corporate governance mechanism, imperfect institutional setting, unclear distribution of authority and responsibility, and imperfect internal audit are increasingly prominent. On the other hand, as far as the relevant legal norms of internal control of enterprises promulgated by our country are concerned, there are substantive problems such as the principle of content, simplification, lack of specific provisions, unclear responsibility personnel, lack of legal consequences, and so on. The inherent deficiency in the legislative level leads to the unsatisfactory operation of the basic norms of Enterprise Internal Control, which is called "Sarbanes Act of China", and the implementation effect of internal control in listed companies is not satisfactory. Did not achieve the desired results. Therefore, under the circumstances of the rapid development of the securities market in our country but the imperfect corporate governance structure, we want to establish and perfect the internal control of the enterprise in order to find and control the operating risks in time, and to improve the operational efficiency. To promote the sustainable and healthy development of enterprises and safeguard the effect of investors' interests, it is necessary to absorb and learn from the successful experience of foreign countries. There are mainly the following measures: on the one hand, in view of the imperfect corporate governance structure, we have mainly started to improve the channels for the selection and appointment of independent directors, to provide more candidates for listed companies, and to improve the mechanism for the nomination of independent directors. Enhance the independence of independent directors; promote external supervisors; improve the audit committee system and strengthen internal audit. On the other hand, in view of the problems existing in the internal control of listed companies, the relevant legal norms should be comprehensively combed to perfect and refine the core contents. First of all, clear responsibility of the main body, strengthen the sense of responsibility. Next, clear punishment measure, increase punishment dynamics. Finally, detail the specific provisions, make it easy to operate, so as to give full play to the role of legal norms.
【学位授予单位】：中共广东省委党校
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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