上市公司内部控制环境存在的缺陷及对策

The Disfigurement Existing in the Listed Company Inner Control Environment and Countermeasures

本文以美国COSO对控制环境的描述为依据,分析了中国上市公司内部控制环境存在的缺陷,提出了改善内部控制环境的对策。

This paper analyzes the disfigurement existing in the listed company inner control environment in China, according to COSO of USA, and puts forward the countermeasures to improve the inner control environment.