我国海外上市公司的内部控制与风险管理

摘要

中国企业赴海外上市的数量继续保持高速增长，主要原因在于国内融资渠道的进一步减少。自国家加大宏观调控力度以来，很多过热行业得到了抑制，作为国内主要融资方式的商业银行贷款规模大幅缩减。很多企业，特别是民营中小企业，对于资金的渴求度进一步上升。由于国内上市的审批手续繁多与时间跨度长，加上国内证券市场持续低迷，很多企业选择海外上市。但是中国公司海外上市在制度建设和风险管理方面有很多值得探讨的问题。本文从中航油事件的内部控制入手，结合其在衍生品交易市场失手的案例，通过中航油事件的前因后果分析，指出事件中不符合规章制度的操作行为，探讨企业内部控制和风险管理的理念、方法，试图为我国的海外上市公司提供借鉴和警示作用。

关键词： 海外上市企业；内部控制；风险管理
China's overseas listed company's internal control and risk management
ABSTRACT

Chinese companies listed overseas continues to maintain high speed growth, the main reason lies in the domestic financing channels to further reduce. Since the country increases strength of macroscopical adjusting control since, a lot of overheating industries has been suppressed, as the main means of financing of commercial bank loan scale substantially reduced. A lot of enterprises, especially small and medium-sized private enterprises, thirst for funds degree rise further. Because the domestic listing approval variety with a long time span, plus the domestic stock market downturn, many enterprises listed overseas. But Chinese companies listed overseas in system construction and risk management has many problems that are worth to discuss. This article from the internal control of the affairs of China Aviation Oil, in combination with its derivatives market dropped the case, by boat oily incident of antecedents and consequences analysis, pointed out that the events that do not conform to the rules and regulations of operant behavior, discusses the enterprise internal control and risk management concepts, methods, to our country's overseas listed companies to provide reference and warning functio
Key Words：China's overseas listed company's ；Internal control ；risk management
 

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