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目前,我国有很多上市公司内部控制不健全、不完善,即便建立了内部控制,但由于公司治理结构不完善,内部环境较差或监督不到位等原因,使得内部控制机构形同虚设,实际并未得到认真执行和发挥作用,严重影响了财务信息质量,损害了国家和投资者利益,制约了资本市场的健康稳定发展。因此,对上市公司要加强内部控制建设,并通过有效手段,保证其认真实施。
At present, there are many listed companies in our country with inadequate and imperfect internal control. Even though internal control has been set up, the internal control mechanism is useless due to the imperfect corporate governance structure, poor internal environment or lack of supervision. Conscientiously implementing and playing a role has seriously affected the quality of financial information, undermined the interests of the state and investors, and restricted the healthy and stable development of the capital market. Therefore, the listed companies should strengthen the building of internal control, and through effective means to ensure its earnest implementation.