上市公司内部控制缺陷的识别认定研究

Research on Recognition and Identification of Internal Control Defects of Listed Companies

上市公司暴露的财务舞弊问题表明其内部控制存在缺陷。然而,有些公司在内部控制缺陷的识别认定方面仍然存在一些问题,导致其内部控制不能得到进一步的提升,因此,如何有效地识别和认定内部控制缺陷也成了理论界和实务界关注的话题。本文通过对2015—2017年沪深A股(剔除金融业)中被出具否定意见内部控制审计报告的上市公司进行研究,分析其在内部控制缺陷披露方面存在的问题,并据此提出相应的建议,希望能为企业内部控制的提升提供一条有效的路径。

The problems of financial fraud exposed by listed companies indicate that there are defects in their internal control.However,there are still some problems in recognizing and identifying the defects of internal control in some companies,which leads to the failure of further improvement of the internal control.Therefore,how to recognize and identify the defects of internal control effectively has become a topic concerned by theory circle and practice circle.This paper studies the listed companies with negative internal control audit reports in Shanghai and Shenzhen A shares(excluding the financial industry)from 2015 to 2017,analyzes the problems existing in the disclosure of internal control defects and puts forward corresponding suggestions,hoping to provide an effective way to enhance the internal control of enterprises.