L公司上市策略下的内部控制案例研究

发布时间：2018-01-13 19:03

本文关键词：L公司上市策略下的内部控制案例研究　出处：《辽宁工程技术大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部控制作为企业各项管理工作的基础,是衡量现代企业管理水平的重要标志,也是企业持续健康发展的可靠保证。我国民营企业的平均寿命不足6年,95%以上的公司治理失败都是与内部控制缺乏或失效有关。以案例企业L公司的内部控制问题作为研究对象,对民营企业上市前、后内部控制目标、内部控制缺陷等进行案例描述。对案例进行深入分析表明民营企业上市前、后内部控制目标存在差异；内部控制缺陷是制约民营企业首发上市的主要障碍；政府及监管机构对民营企业内部控制建设起到促进作用。最后,以《企业内部控制基本规范》为指导,对案例企业所涉及相关问题提出改善内部控制环境、增强风险意识,建立完善的风险评估体系、完善和加强控制活动、畅通信息交流与反馈、加强内部监督的改进建议。
[Abstract]:As the basis of various management work, internal control is an important symbol to measure the management level of modern enterprises and a reliable guarantee for the sustained and healthy development of enterprises. The average life span of private enterprises in China is less than 6 years. More than 95% of the corporate governance failures are related to the lack or failure of internal control. Taking the internal control problem of company L as the research object, the internal control objectives before and after the private enterprise listing. Internal control defects and other cases are described. The in-depth analysis of the case shows that there are differences in internal control objectives before and after the private enterprises go public. The defect of internal control is the main obstacle to the initial listing of private enterprises. The government and regulators promote the construction of internal control of private enterprises. Finally, under the guidance of "basic norms of internal control of enterprises", the paper proposes to improve the internal control environment of the related issues involved in the case of enterprises. Strengthen risk awareness, establish a perfect risk assessment system, perfect and strengthen control activities, smooth information exchange and feedback, and strengthen the improvement suggestions of internal supervision.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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