浅析我国上市公司内部控制环境建设

On establishment of internal control environment of stock companies in China

结合案例分析了我国上市公司内部控制环境存在的问题,及其对企业经营效率和效果的影响,针对这些问题立足内部控制环境的建设提出建立现代企业制度、良好企业文化、良好人力资源管理机制及强化新信息管理系统的建议。

Based on case studies,the existing problems in the internal control environment of stock companies in China as well as their effect on operation efficiency and achievement of companies are analyzed.With regard to those problems and the establishment of their internal control environment,some suggestions are put forward.