X公司上市策略下的内部控制研究

发布时间：2018-02-26 22:12

本文关键词： 民营企业内部控制首次公开发行股票上市控制缺陷　出处：《华中师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：近几年来,我国上市公司出现了“蓝田股份”、“中航油”、“ST博元”等虚构利润、操纵报表等舞弊案例。上市公司财务舞弊现象的层出不穷,建立健全企业内部控制制度一度成为公司治理中理论界与实务界关注的重点。与此同时,民营经济作为国民经济的重要组成部分,已成为国民经济中最为活跃的经济增长点,并日渐扮演着越来越重要的角色。但我国民营企业内部控制制度的发展现状却令人堪忧。当下,企业内部控制在我国相当多的民营企业中没有受到足够的重视,主要反映在两个方面,第一就是内部控制意识薄弱,公司人治因素比较普遍;第二,内部控制控制理论的研究滞后于公司实践的需求,这就导致了虽然目前有内部控制制度,但是财务舞弊的案例还是层出不穷。与此同时,民营企业的内部控制制度却日渐成为了制约企业发展壮大的短板。内部控制的失效成为了民营企业无法高效运营直至无法持续经营的重要因素之一。正是在这种背景下,本文以民营企业为研究对象,以内部控制为研究主题,以民营企业X有限公司为案例,分析我国民营公司在内部控制制度建设上存在的问题并提出相应地解决措施。文章从公司内部控制的相关概念入手,阐述内部控制的目标及其体系构成。以X公司为案例,对目前民营企业内部控制现状进行分析,并针对民营企业内部控制制度建设中存在的问题提出相应的优化策略。特别是针对拟上市公司,分析其上市前后内部控制制度建设目的的差异。希望借X公司申请IPO上市过程中内部控制制度存在的问题,对拟上市的民营企业完善内部制度提高借鉴,减少公司在上市后的治理风险。
[Abstract]:In recent years, China's listed companies have appeared fictitious profits, manipulation of financial statements and other fraud cases such as "Lantian shares", "China Aviation Oil", "St Boyuan" and so on. Establishing and perfecting the internal control system of enterprises has once become the focus of attention in the theory and practice of corporate governance. At the same time, as an important part of the national economy, the private economy has become the most active economic growth point in the national economy. But the development of the internal control system of private enterprises in our country is worrying. At present, the internal control of enterprises is not paid enough attention in many private enterprises in our country. This is mainly reflected in two aspects: first, the weak consciousness of internal control and the relatively common factors of corporate governance; second, the study of internal control theory lags behind the demand of company practice, which leads to the existence of an internal control system. But cases of financial fraud continue to emerge. At the same time, However, the internal control system of private enterprises has become a short board that restricts the development and growth of enterprises. The failure of internal control has become one of the important factors that private enterprises can not operate efficiently until they can not run continuously. This article takes the private enterprise as the research object, takes the internal control as the research topic, takes the private enterprise X limited company as the case, This paper analyzes the problems existing in the construction of the internal control system of the private companies in China and puts forward corresponding measures to solve the problems. This paper begins with the related concepts of the internal control of the company, and expounds the objectives of the internal control and the composition of the internal control system. Taking X Company as a case study, This paper analyzes the present situation of the internal control of private enterprises, and puts forward the corresponding optimization strategies for the problems existing in the construction of the internal control system of the private enterprises, especially for the companies to be listed on the market. This paper analyzes the differences in the purpose of internal control system construction before and after listing. It is hoped that the problems existing in the internal control system in the process of X company applying for IPO listing will be used for reference to improve the internal control system of private enterprises to be listed. Reduce the governance risk of the company after listing.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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