摘要
二十一世纪以来,财务舞弊事件和各种财务造假手段被频繁揭露,使得上市公司财务报告内部控制暴露诸多缺陷。我国很多企业也出现了类似的问题,公司财务报告的可靠性因此降低,社会公众对于企业的信任度也在不断降低,显现出我们国家的企业在内部控制这一块存在很大的缺陷。本文考虑到社会在不断发展进步,越来越多的人了解到内部控制这一说法,国家也越发看重对企业内部控制的监管,内部控制在企业发展上的作用也日益显现。对企业的内部控制进行研究,分析我国上市公司在内部控制方面存在的缺陷,并由此辐射到其他企业,在这样的大环境下如何应对企业内部控制的缺陷。
Since the 21st century,financial fraud and various financial fraud means have been frequently exposed,which has exposed many defects in the internal control of financial reporting of listed companies.Many enterprises in China also have similar problems.As a result,the reliability of the company's financial report has been reduced,and the public's trust in the enterprise has been continuously reduced,which shows that there are great defects in the internal control of enterprises in our country.Considering the continuous development and progress of society,more and more people understand the concept of internal control,the state also attaches more importance to the supervision of internal control of enterprises,and the role of internal control in the development of enterprises is becoming increasingly apparent.This paper studies the internal control of enterprises,analyzes the defects of the internal control of Listed Companies in China,and radiates them to other enterprises.How to deal with the defects of the internal control of enterprises in such a big environment.
作者
吕胜男
Shengnan Lv(Nanjing University of Information Science and Technology,Nanjing,Jiangsu,210044)
关键词
企业内部控制
上市公司
内部控制缺陷
医药行业
Enterprise Internal Control
Listed Company
Defects in the Internal Control
Pharmaceutical Industry
