推进我国上市公司内部控制建设的思考

推进我国上市公司内部控制建设的思考

摘　要：内部控制是由企业董事会、监事会、经理层和全体员工实施的，旨在实现控制目标的过程。其目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整，提高经营效率和效果，促进企业实现发展策略。市场经济越发展，内部控制的作用就显得越加重要。本文从内部控制的意义入手，对其基础理论作了简要的介绍，并在此基础上，对我国上市公司内部控制中存在的现状与问题进行思考、分析，从而提出推进我国上市公司内部控制建设的对策。
关键词：内部控制；上市公司；风险管理；信息沟通

Consideration of Promoting the Construction of the Listed Company's Internal Control

Abstract: The internal control is carried out by enterprise board of directors, supervisors, managers and staff implementation, designing to achieve the process of controling target.The goal is to make sure of the enterprise management legal compliance, the assets safety, the authenticity and integration of financial report and its related information, to improve operational efficiency and effectiveness, and to promote the development strategy. The more the market economy is develope,the more important internal control is.This article begins with the sense of internal control, and on the basis of a brief introduction of its basic theory,it takes the current situation and problems existing in internal control of China's listed companies into consideration ,thus to analyse them. So the listed companies in China can put forward counter measures for the construction of the internal control.
Key words: internal control; the listed company; risk management; information communication

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