民营上市公司内部控制问题探讨——基于欣泰电气的案例分析

Discussion on the Internal Control of Private Listed Company:A Case Study of Xintai Electric

欣泰电气成为中国资本市场上第一家因为欺诈发行而被退市的上市公司,也是创业板第一只退市个股。《内部控制基本规范》执行至今已有7年多,欣泰电气的事件说明了,内部控制在上市公司实际执行过程中依然存在一些问题,结合欣泰电气的财务舞弊行为与内部控制要素分析,提出了完善上市公司内部控制的对策建议。

Xintai Electric became the first listed company in China ’s capital market to be delisted because of fraudulent issuance ,w hich is also the first delisting stock of the GEM .Basic Norms of Internal Control has been implemented for more than seven years .Xintai Electric’s case show s that there are still some prob-lems of internal control in the actual implementation of listed companies .Combining the financial fraud and internal control elements of Xintai Electric ,the paper puts forward some suggestions to improve the inter-nal control of listed companies .