我国民营上市公司内部控制风险研究——基于“托普系”的案例透视

China private listed company inner control risk research——probing into cases basing on "Tuopu system"

本文基于"托普系"案例,分析导致我国民营上市公司内部控制失效的原因,并从股权结构、内部会计控制、内部控制环境等方面提出具有针对性的建议,为完善我国民营上市公司内部风险控制机制提供参考。

The paper based on the ＂Top series＂ case, analysises the reasons of confusion of internal control the private listed companies, and puts forword the suggestions from the aspects such as ownership structure, internal accounting control, internal controlling enviornment and so on ,in order to improve and perfect the internal risk control mechanism of China＇s Private listed companies.