上市公司实施内部控制的分析与探讨

上市公司实施内部控制的分析与探讨(论文10000字)
Analysis and Discussion on the Implementation of Internal Control of Listed Companies
内容摘要
通过对上市公司实施内部控制的分析与讨论，我可以将内部控制评价的思路和方法切实有效的运用到企业的实际操作中，掌握上市公司内部控制运行质量。并且可以了解和分析上市公司内部控制存在的问题，有针对性的采取切实有效的应对措施，提高企业运营质量和经营业绩。构建一套规范和完整的内部控制体系对于上市公司至关重要。健全完善的内部控制能够科学有效地监督和制约组织在财产物资的采购、计量、验收和使用等各个环节的流程，从而确保组织各项财产物资的安全和完整，并能有效地纠正组织在使用财产和资源中的各项损失浪费现象的发生。健全的内部控制制度可以及时发现和纠正组织在采集、归类、记录和汇总会计信息过程中可能出现的各种错误和舞弊，从而保证会计信息的真实性和完整性。市场竞争瞬息万变，组织决策层必须及时掌握各种真实可靠的信息，才能确保决策的正确性，以及有效和高效地经营和管理组织。

关键词：上市公司    内部控制    经济管理    风险评估

Abstract
Through the analysis and discussion on the implementation of internal control of listed companies, I can effectively apply interal control evaluation ideas and methods to the actual operation of enterprises. and grasp the quality of internal control operation of listed companies. Moreover, we can understand and analyze the problems existing in the internal control of listed companies, and take effective measures to improve the operation quality and business performance. The construction of a set of standardized and complete internal control system is crucial to the listed companies. Perfect internal control can effectively supervise and restrict the various organizations in the procurement of goods, property measurement, testing and use of other aspects of the process, so as to ensure that the organization of all assets of security and integrity, and can effectively correct the organization in the use of property and resources in the loss of waste phenomenon. A sound internal control system can detect and correct all kinds of errors and frauds that may occur in the process of collecting, classifying, recording and summarizing accounting information, so as to ensure the authenticity and integrity of accounting information. Market competition is changing rapidly. Organizational decision making must grasp all kinds of real and reliable information in time to ensure correctness of decision-making and effective and efficient operation and management of organizations.

Key Words: Listed Company    Internal Contral    Economic Management    Risk Assessment

目    录
内容摘要    I
Abstract    II
1  导言    1
1.1 研究背景    1
1.2 研究目的与意义    1
2  内部控制的基本理论    2
2.1 内部控制的定义    2
2.2 内部控制的目标    3
2.3 内部控制的五要素    3
2.4 上市公司实施内部控制的必要性    5
3  上市公司实施内部控制存在的问题    5
3.1 控制环境不良    6
3.2 不完善的风险管理制度    6
3.4 控制活动不当    6
3.3 信息系统沟通存在障碍    7
3.5 监督力度不够    7
4  完善上市公司内部控制的对策    7
4.1 完善内部控制环境    8
4.2 健全内部控制制度    8
4.3 完善信息系统    8
4.4 强化风险意识、健全风险评估体系    9
4.5 建立有效的监督机制    9
5  结论    10
参考文献    11
致谢    12