上市公司内部控制环境评价及缺陷应对研究

发布时间：2018-04-20 23:13

本文选题：上市公司 + 内部控制环境　；参考：《华北电力大学》2012年硕士论文

【摘要】：随着中国三鹿奶粉破产案的落幕,以及日本奥林巴斯财务造假案的曝光,上市公司的内部控制有效性问题再一次引起了资本市场和学术界的关注。本文首先对中国内部控制理论的发展和上市公司目前的内部控制实施现状进行总体评价,侧重对上市公司内部控制存在的问题进行梳理。之后,通过对目前权威的内部控制理论-COSO内部控制框架的五要素理论分析得出,内部控制环境是上市公司内部控制体系的基础,是内部控制实施是否有效的关键因素,而目前内部控制的评价侧重于业务流程层面的评价,而没有一套完整的体系来评价内部控制环境。所以,本文的目的是构建一套完整的内部控制环境评价体系,以便上市公司内部及第三方中介机构运用该体系对上市公司内部控制环境进行评价。总之,该体系对上市公司内部控制的实施和评价具有实践指导意义。基于以上的现状分析,本文按照一定的原则,针对内部控制环境的各个要素,设计了一系列具有针对性和操作性的评价指标,并指明了具体的操作方法和查找的证据,并对各个指标根据重要程度设置了不同的权重,构建了一套完整的评价体系。之后,本文运用该评价体系对上市公司ABC公司内部控制环境进行评价分析,并针对评价结果提出详细的建议。最后,综合以上的评价分析结果,就中国上市公司内部控制环境建设存在的普遍问题,分三个层次提出了一些建议,以期对我国上市公司内部控制环境的评价和建设能够有所帮助。
[Abstract]:With the bankruptcy of Sanlu milk powder in China and the exposure of the financial fraud case in Olympus, the issue of the effectiveness of internal control of listed companies has once again attracted the attention of the capital market and academia. In this paper, the development of the theory of internal control in China and the current status of the implementation of internal control of listed companies are evaluated, focusing on the problems of internal control of listed companies. Then, through the analysis of the five elements theory of the authoritative internal control theory-COSO, it is concluded that the internal control environment is the basis of the internal control system of listed companies and the key factor whether the implementation of internal control is effective or not. At present, the evaluation of internal control focuses on the evaluation of business process, and there is not a complete system to evaluate the internal control environment. Therefore, the purpose of this paper is to construct a complete evaluation system of internal control environment, so that the internal control environment of listed companies can be evaluated by the system. In a word, the system has practical significance for the implementation and evaluation of internal control of listed companies. Based on the above analysis, according to certain principles, this paper designs a series of targeted and operational evaluation indicators for each element of the internal control environment, and points out the specific operation methods and the evidence to be found. Different weights are set up according to the importance of each index, and a complete evaluation system is constructed. Then, this paper uses the evaluation system to evaluate and analyze the internal control environment of listed company ABC, and puts forward some detailed suggestions on the evaluation results. Finally, by synthesizing the above evaluation and analysis results, some suggestions are put forward on the common problems existing in the construction of internal control environment of listed companies in China. It is expected to be helpful to the evaluation and construction of the internal control environment of listed companies in China.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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