上市公司企业内部控制报告的完善

Listed company enterprise inner control report's perfection

近年来,无论在资本市场发达的美国、欧洲,还是在市场刚刚起步的我国,都发生了一系列令人触目惊心的财务舞弊案件。有效的内部控制是防范上市公司财务舞弊的首道也可能是最后一道防线。内部控制报告已经成为内部控制是否有效的关注点,因而有必要对上市公司内部控制报告进一步展开研究。通过对内部控制报告的理论分析,本文建议我国上市公司应借鉴萨班斯法案构建较为完善的内部控制报告框架体系,并提出应通过完善注册会计师内部控制审核标准,进而提高内部控制的质量。

In recent years,both in the capital market in America,Europe,or in the market which has just started in China,have undergone a series of shocking cases of financial fraud.Effective internal control may be the last line of defense which is to prevent financial fraud of Listed Companies in the first channel.The Management Reporting on Internal Control（MRIC） has become a point of concerning the validation of the internal control,thus it is necessary to make a further study on MRIC in Listed Companies. Through the theoretical studies,the paper proposes that a more comprehensive framework of MRIC in Listed Companies should be builded according to SOX.What＇s more,the internal control audit standard also should be improved to enhance the quality of internal controls.