从三鹿事件浅析我国上市公司内部控制存在的问题

Analysis on the problems in internal control of China＇s listed companies through the incident of Sanlu

文章从公司治理结构、风险意识、信息传递与沟通、监督4个方面剖析三鹿集团内控失效原因,并提出了完善内部控制的相关措施。

This paper analyzes the causes of the failure of internal control in Sanlu Group from the four aspects of the governance structure of corporate,risk consciousness,transmission and communication of information,supervision,and puts forwawd relevent measures for improving internal control.