浅谈上市公司内控制度的设计

Talking about the Design of the Internal Control System of the Listed Companies

分析了上市公司内部控制的薄弱现象及原因,从制度控制、机制控制和内部会计控制方面论述了上市公司内控制度的设计,指出正确发挥制度控制、机制控制和会计控制的作用,上市公司就一定能取得实质上的进步。

This paper analyzes on the phenomenon and causes of the poor internal control of the listed companies, discusses on the design of the internal control system of the listed companies from aspects of the system control, mechanism control and internal accounting control, and points out that giving correct play to the functions of the system control, mechanism control and internal accounting control can make the listed companies obtain the real progress.