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近年来,无论在资本市场发达的美国、欧洲,还是在市场刚刚起步的我国,都发生了一系列令人触目惊心的财务舞弊案件。有效的内部控制是防范上市公司财务舞弊的首道也可能是最后一道防线。内部控制报告已经成为内部控制是否有效的关注点,因而有必要对上市公司内部控制报告进一步展开研究。通过对内部控制报告的理论分析,本文建议我国上市公司应借鉴萨班斯法案构建较为完善的内部控制报告框架体系,并提出应通过完善注册会计师内部控制审核标准,进而提高内部控制的质量。
In recent years, both in the developed capital markets in the United States, Europe, or in the market has just started in our country, there have been a series of shocking financial fraud cases. Effective internal control is the first line of defense against financial fraud in listed companies and may also be the last line of defense. The internal control report has become the focus of the effective internal control, so it is necessary to further study the internal control report of the listed company. Through the theoretical analysis of internal control reports, this paper suggests that listed companies in our country should borrow Sarbanes-Oxley Act to build a relatively perfect framework of internal control reporting system and put forward that the internal control audit standards should be improved to improve the quality of internal control.