我国上市公司内部控制评价及优化研究

中文摘要
20世纪90年代以来，经济全球化、信息技术的发展、组织受托责任的失败，特别是2001年末发生在美国的世通、安然等财务欺诈案件、2002年美国股票市场的急剧下挫以及新近爆发的金融危机，这些事件的产生，让公众把目光再次投放到内部控制上，同时政府、企业和相关组织认识到光有成熟、完善的内部控制框架是远远不够的，更为实质和重要的应是内部控制框架的有效运行，而内部控制评价是完善企业内部控制制度并保证其有效运行的重要手段。同时我国上市公司的财务造假案与内部控制评价的薄弱有着密切联系。结合新发布的《企业内部控制基本规范》，针对目前上市公司内部控制评价中普遍存在的问题，该基本规范提出了完善上市公司内部控制评价的建议，并要求上市公司自20O9年7月1日起执行该规范以及对内部控制的有效性进行评价并披露年度评价
报告以期实现公司的经营目标，提高公司的经营效率、效果，提升公司的竞争力，最终提高整个社会的经济效益。为此，本文对我国上市公司内部控制评价现状进行分析，指出存在问题，提出优化方案。

关键词：内部控制评价；现状；存在问题；优化
Internal control evaluation and optimization
of China's listed companies
Abstract
Since the 1990s, economic globalization, the development of the IT organization entrusted with the responsibility of the failure, especially in the United States in the end of 2001, WorldCom, Enron financial fraud cases, in 2002 the dramatic fall of the U.S. stock market and the recent outbreak offinancial crisis, these events are generated, so that the public has once again put to the internal control, the same time, the Government, enterprises and related organizations recognize that having mature sound internal control framework is not enough, more substantial and important shouldthe effective functioning of the internal control framework, internal control evaluation is to improve the internal control system and an important means to ensure its effective operation. Financial fraud case of listed companies in China is closely linked with weak internal control evaluation. Combined with the new release of "internal control basic norms, a common problem in the evaluation of internal control of listed companies, the basic norms of recommendations to improve internal control evaluation of listed companies and listed companies since the year July 1, 20O9 since the implementation of the specification and evaluation of the effectiveness of internal controls and disclosure of the annual evaluation。
Report in order to achieve the company's business objectives, to improve the efficiency of the company's operating results, enhance competitiveness of the company, and ultimately improve the economic efficiency of society as a whole. To this end, we analyzed the status of internal control evaluation of listed companies in China, pointed out that the existence of the proposed optimization program.
Key words:Evaluation of internal control; the status quo; problems; optimization

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