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上市企业内部审计现状与加强建议
发布时间:2020-01-17

  摘    要: 上市公司是经过国务院或者国务院授权的证券管理部门对其发行的股票进行批准并在证券交易所上市交易的股份有限公司。可以利用证券市场进行集资,并且广泛的吸收社会上的闲散资金,对其企业规模进行扩大,从而增强产品的竞争力以及市场占有率。虽然在目前我国上市公司每年都会对内部控制进行审计,但是由于一些上市公司对内部控制审计的不重视以及内部审计制度的发展并不完善。因此,本文就上市公司进行内部控制审计进行简单的讨论,分析上市公司进行内部控制审计的意义以及上市公司在内部控制审计中容易出现的问题,并提出简单的应对措施。

  关键词:赢发彩票代理 上市公司; 内部控制审计; 探讨;

  一、上市公司进行内部控制审计的意义

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  二、上市公司进行内部控制审计工作可能遇到的问题

  (一)缺乏主动性

  随着社会主义市场经济的快速发展,我国企业之间的竞争越来越激烈,为了企业在如此激烈的竞争中做出正确的判断,我国出台了内部控制审计制度。但是大多数企业认为内部控制的出台只不过是我国政府为了加强对企业自身经营状况的检查,并没有对内部控制审计进行更深层次的考虑,其并不清楚内部控制审计将为企业带来什么样的影响与作用。因此,对于进行内部控制审计工作只是流于形式,并在一定程度上被行政审查替代。这是完全不够的,并没有将内部控制审计工作的积极作用完全展现出来,对上市公司的可持续发展极为不利。
 

上市企业内部审计现状与加强建议
 

  (二)没有明显的标准与界限

  MUQIAN,WOGUODADUOSHUSHANGSHIGONGSIDUINEIBUKONGZHISHENJIGONGZUOBINGMEIYOUYIGEHENQINGCHUDERENSHI,DUINEIBUKONGZHISHENJIGONGZUODEZHUYAONEIRONGGENGSHIBULEJIE,GENGJIABUNENGLEJIELIANGHUAZHIBIAODEJUTIQINGKUANG。YUCITONGSHI,ZHENGFUYEMEIYOUFUBIAOXIANGGUANDEWENJIANQUFENNEIBUKONGZHISHENJIDEJUTIGONGZUONEIRONG,ZAOCHENGSHANGSHIGONGSIJISHIJINXINGNEIBUKONGZHISHENJIRENGRANHUICHUXIANHENDUOPILOU,SHISHANGSHIGONGSIBUNENGHENHAODIJINXINGNEIBUKONGZHISHENJIGONGZUO,JISHIQIANGXINGJINXINGJIEGUOYEDOUHUIBURURENYI。BINGQIESHANGSHIGONGSIJINXINGNEIBUKONGZHISHENJIGONGZUODEBIAOZHUNYEBUMINGQUE,ZAIJINXINGNEIBUKONGZHISHENJISHISHENJIBAOGAOXIANGQUSHENYUAN,SHENJIDEYIJIANYEDOUBUQUANMIAN,SHIDEBAOGAOSHIYONGREN,TEBIESHIGUANGDATOUZIZHEBUNENGHENHAODILIJIEBAOGAONEIRONG,GENGBUYONGSHUOWEIQITOUZIJUECETIGONGHELIDECANKAO。

  (三)缺乏相应的制度建设

  MUQIAN,WOGUOBANBUDE《QIYENEIBUKONGZHIJIBENGUIFAN》DUISHANGSHIGONGSINEIBUKONGZHIJIAYIGUIFANYAOQIU,BINGQIEZHUCEHUIJISHIGENGYAOYIJU《QIYENEIBUKONGZHIJIBENGUIFAN》HESHENJIZHUNZEDEGUIFANLAIDUISHANGSHIGONGSIJINXINGSHENJI,YIRANHUIYOUYIXIESHANGSHIGONGSIZAIXUNZHAOZHIDUDELOUDONG,BINGQIEWOGUOJIANGUANBUMENDUISHANGSHIGONGSIWEIFAXINGWEICHIXUBAOCHIGAOYATAISHI。GENJU2018NIANDIAOCHAXIANSHI,WOGUORENGYOU36.92%DESHANGSHIGONGSICHUPENGJIANGUAN“GAOYAXIAN”,SHANGSHIGONGSIJINGYINGHEGUIXINGHAIXUYAOJINYIBUTIGAO。GENGSHIYOUYUXIANGYINGDEZHIDUJIANSHESHANGBUWANSHAN,DAOZHISHANGSHIGONGSICHUXIANXINXIPILUBUJISHISHENZHISHIXUJIAXINXIDENGYANZHONGXINGWEIGUIXINGWEI,DUISHANGSHIGONGSIKAIZHANNEIBUKONGZHISHENJIGONGZUOJIWEIBULI,SHENZHIYINGXIANGSHANGSHIGONGSIDEHOUXUFAZHAN,JINYIBUDAOZHIWOGUOJINGJIZHUTISHOUDAOYANZHONGDEYINGXIANG。

  三、上市公司进行内部控制审计工作的应对策略

  (一)完善法人治理结构

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  (二)明确内部控制审计工作的标准与界限

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  (三)上市公司进行内部控制审计工作要加强制度建设

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  四、结语

赢发彩票代理   ZONGDELAISHUO,WOGUOSHANGSHIGONGSIZAIJINXINGNEIBUKONGZHISHENJIGONGZUOZHONGHAICUNZAIYIDINGDEWENTI,BUJINXUYAOSHANGSHIGONGSINEIBUDEGUANLIRENYUANDUIQIJINXINGYIDINGDEGUANLIYUDIAOZHENG,HAIXUYAOWOGUOZHENGFUDEBANGZHU,WANSHANYIXIENEIBUKONGZHISHENJIXIANGGUANDEZHIDUYUFALVFAGUI,YICITISHENGDUISHANGSHIGONGSIDEJIANGUAN,BANGZHUSHANGSHIGONGSIJINXINGNEIBUKONGZHISHENJIGONGZUO。SHANGSHIGONGSIHAIYAODUIWOGUODESHICHANGJINGJIYIJIHUANJINGJINXINGCHONGFENDELEJIE,BINGQIEYINGHEWOGUODESHICHANGJINGJIXUQIU,BUDUANGAIJINNEIBUKONGZHISHENJIFANGFA;ZAIZHEIGEGUOCHENGZHONGYAOBUDUANJIEJIANWAIGUOSHANGSHIGONGSIDECHENGGONGJINGYAN,CUJINNEIBUKONGZHISHENJIGONGZUOZAISHANGSHIGONGSIZHONGFAHUICHUGENGHAODEXIAOGUO,CUJINSHANGSHIGONGSIDEKECHIXUFAZHAN。

  参考文献

  [1] 王美英.上市公司内部控制审计报告分析[J].公司治理,2013.
  [2] 黄竞.上市公司内部控制存在的问题及对策[J].中国内部审计,2015(4):24-27.
  [3] 王佳英.上市公司内部控制审计现状及其问题探讨[J].财经纵横,2018,12.
赢发彩票代理   [4] 佘晓燕,白瑾瑜.我国强制执行内部控制审计后的执行成本的研究[J].中国注册会计师,2017(8):65-68.

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