制造类上市公司内部控制研究

作为制造业大国，我国的制造业发展蓬勃，同时管理层也逐步开始注重内部控制的管理。内部控制最早发展在美国，如今，我国也在步步发展，但是我国的制造类上市公司因为接触内部控制概念较晚，目前很多制造类上市公司的内部控制建设并不完善。很多公司都是内部控制的某一模块建设比较到位，但是对内部控制的整体建设还欠缺经验。而这些隐患往往会在公司发展中给企业带来经营危机。
本文在阐述内部控制五要素的基础上，通过筛选一些有代表性的制造类上市公司，结合内部控制五要素分析研究，说明制造类上市公司内部控制建设的现状。针对内部控制在我国制造类上市公司建设的情况，做出总结，分析出制造类上市公司内部控制建设中容易存在风险的环节。各大制造类上市公司在内部控制的建设中应该加强对这些环节的管理。
关键词：内部控制；五要素；制造类上市公司

Abstract
As a big country of manufacturing industry, the development of China's manufacturing industry is booming, while management also gradually began to focus on the management of internal control. The internal control is the earliest development in the United States, nowadays, development of our country are gradually, but manufacturing listed Corporation in China because the contact the concept of internal control and later, at present the construction of internal control is not perfect in many manufacturing listed Corporation. Many companies are more in place of a module construction of the internal control, but on the whole the construction of internal control is the lack of experience. And these problems are often in the company's development brings to the enterprise crisis management.
In this paper, based on the five elements of internal control, through the screening of some manufacturing listed Corporation representative, combining with the analysis and Research on the five elements of internal control, internal control situation in manufacturing construction listed Corporation. Make a summary for manufacturing listed Corporation in the construction of internal control in our country, analysis of risk, easy manufacturing listed Corporation internal control construction link. Major manufacturing listed Corporation should reinforce the management in the construction of internal control.
Key words: Internal Controls; The Five Elements; Manufacturing listed Corporation

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