上市公司内部控制研究——以乐视网公司为例

Research on Internal Control of Listed Companies——Taking LeTV as an Example

回顾近年来中国经济的快速发展,由于内部控制制度的不完善,企业生产经营的恶性事件层出不穷.因此加强内部控制,完善内部控制体系是当今企业经营发展不可或缺的环节.当前我国上市公司在发展中,需要引进国外先进的理念,并作出改进、完善,形成一套适合我国企业生产经营需要的内部控制体系.但由于起步较晚,实践经验欠缺,国内外竞争激烈,我国上市公司面临诸多发展风险和挑战.因此对于内部控制的建设尤为重要.首先本文介绍了国内外内部控制理论发展的过程,然后再阐述内部控制的含义和目标,系统概括了内部控制理论的框架和基本原理.本文以乐视网公司为案例分析对象,叙述乐视网公司在内部控制建设中存在的问题,对这些问题产生的原因进行分析,提出建立健全内部控制制度的一些意见,为企业内部控制提供借鉴.

Looking back at the rapid development of China's economy in recent years, due to the imperfect internal control system, the vicious incidents of enterprise production and management are endless. Therefore, strengthening internal control and perfecting the internal control system are indispensable links in the development of today's enterprises. At present, China's listed companies are developing, introducing advanced foreign concepts, and making improvements and improvements to form an internal control system suitable for the production and operation needs of Chinese enterprises. However, due to the late start, lack of practical experience, and fierce competition at home and abroad, listed companies face many development risks and challenges. Therefore, it is especially important for the construction of internal control. Firstly, this paper introduces the development process of internal control theory at home and abroad, then elaborates the meaning and goal of internal control, and systematically summarizes the framework and basic principles of internal control theory. This article takes LeTV as the case analysis object, describes the problems existing in Leshinet's internal control design, analyzes the causes of these problems, and puts forward some suggestions for establishing and improving the internal control system, which provides reference for internal control of enterprises.