上市公司内部控制研究.doc

上市公司内部控制研究 上市公司内部财务控制问题研究 班级：05级财务管理一班 姓名：李佳 指导教师：姜玲玲 [摘要] 近年来，上市公司违法乱纪的大案的发案率逐年提升，从国外2001年安然能源公司财务 造假，虚增利润，内幕交易过渡激励等问题，到我国银广夏公司严重造假，通过伪造购销 合同，伪造出口报关单，虚开增值税专用发票，伪造免税文件和伪造金融票据等手段，虚 构主营业务收入等，这些大案触目惊心，令人发指。这些在国内外同样存在的问题均是由 于不重视内部财务控制或者根本就没有意识到内部财务控制的重要性所造成的。这些问题 是在改革过程中暴露出来的，因此也只有通过深化改革、完善制度、加强监管予以解决。 本文从内部财务控制的定义出发，结合一些上市公司的现状，分析内部财务控制的现状， 对企业内部财务控制存在的问题进行分析，从而找到完善企业内部财务控制的方法和对 策。 关键词：内部财务控制 理论基础 现状 问题 建议 Abstract In recent years, listed companies violated laws of the incidence of major upgrade every year from abroad Enron energy company’s financial counterfeiting, inflated profits and insider trading transitional issues such as incentives to companies in China this company serious forgery, forged through purchase and sales contracts, forged export declarations false VAT invoices, forgery and falsification of tax documents and other means of financial instruments, such as fictitious income of their primary business, these big shocking and heinous. In the presence of these same issues at home and abroad is not due to the internal financial controls, or simply did not realize the importance of internal financial control caused by. These issues are in the reform process in light of, and therefore only through deepening reform, perfecting the system, and strengthen supervision to be addressed. In this paper, the definition of internal financial controls starting with the status of some listed companies, the analysis of the internal financial control status of the internal financial controls of the existing problems, in order to find improve enterprise internal financial control methods and measures. Key word: Internal financial controls, Theoretical foundation, Status Quo, Problems, Proposals 1.绪论 1.1研究背景 近年来，上市公司违法乱纪的大案的发案率逐年提升，从国外安然能源公司财务造假， 虚增利润，内幕交易过渡激励等问题，到我国银广夏公司严重造假，通过伪造购销合同，伪 造出口报关单，虚开增值税专用发票，伪造免税文件和伪造金融票据等手段，虚构主营业务 收入等，这些大案触目惊心，令人发指。这些在国内外同样存在的问题均是由于不重视内部 财务控制或者根本就没有意识到内部财务控制的重要性所造成的。这些问题是在改革过程中 暴露出来的，因此也只有通过深化改革、完善制度、加强监管予以解决 1.2研究目的与意义 1.2.1研究目的