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摘要在经济一体化的有力推动下,世界各国的资本市场都在快速发展,同时,一系列因为内部控制缺失导致的欺诈和舞弊案件频发,从美国的世通,安然事件到我国的中航油这些由于内控不到位而发生的案件,令人们愈来愈看到了有效的内部控制对上市公司的重要性。越来越多的国家都已颁布并且实施了与企业内部控制相关的法律法规,在各国的努力下，中外内部控制体系也日趋成熟。在2008年6月28日,我国发布了《企业内部控制基本规范》。在2010年4月26日又发布了《企业内部控制配套指引》,对应基本规范指引，由应用、评价和审计三部分指导构成,应用指引又是由组织架构、发展战略、人力资源等21项具体指引组成,他们为我国上市公司内部控制的实施提供了指导,其象征着我国的上市企业内部控制的规范体系初步建成。45632
- 上一篇：广东省中小企业内部控制问题研究
- 下一篇：会计准则的长期股权投资核算方法研究
本文通过大量阅读前人关于上市空司内部控制的研究成果和近年国家对完善上市公司内部控制发布的一系列政策措施，结合国家金融监管机构、统计局公布的相关数据，阐发概括出形成我上市公司内部控制近况的因素，提出能够改进现状的意见。对比国外上市空司的发展史，借鉴世界其他国家和地区比较完善的内部控制制度，探索符合中国特色社会主义和实际国情的上市空司内部控制制度，使我国的上市公司能够更加健康的发展，内部控制更加有效。
毕业论文关键词：内部控制基本规范； 内部控制配套指引； 董事会职能； 内部审计； 高层激励机制
ABSTRACT
Under a strong impetus to economic integration, the world's capital markets are rapidly developing, while a series of internal control is missing because of fraud and fraud cases lead to frequent, CAO from the US WorldCom, Enron to our country these Because the case is not in place internal control occurs, it is useful to have seen more and more the importance of internal control of listed companies. More and more countries have been promulgated and implemented with the internal control relevant laws and regulations, the efforts of countries, foreign internal control systems are becoming increasingly sophisticated. In June 28, 2008, China issued the "basic norms of internal control." In the April 26, 2010 issued the "Enterprise Internal Control Guidelines", the corresponding basic norms of guidelines by the application, evaluation and audit of three parts constitute guidance, application guidelines in turn organizational structure, development strategy, human resources and other 21 Specific guidelines for the composition, they provide guidance for China's listed companies to implement internal controls, which symbolizes the country's listed companies standardize internal control system initially built.
By reading a lot of previous research on internal controls listed Space Affairs and the state in recent years to improve the internal control of listed companies issued a series of policy measures, combined with the country's financial regulatory agencies, the Bureau of Statistics data, summarized the formation of elucidation I listed Recent internal control factors, the advice can improve the status quo. Comparative History of foreign companies listed Space Affairs, drawing comparison to other countries and improve the internal control systems of the world, to explore the interior of listed Space Affairs in line with the actual conditions of socialism with Chinese characteristics and the control system, so can be more healthy development of China's listed companies, Internal control is more effective.
Key words：Internal control basic standard;Internal control supporting guidelines；The Board functions； Internal audit； Senior incentives
目 录
摘 要4
Abstract5
一、内部控制概述 7
（一）内部控制的定义7