论企业内部控制监督评价机制的完善

Thoughts On the Perfection of Supervision and Evaluation Mechanism of Enterprise Internal Control

当前,我国正处于经济转型时期,全球自由化贸易促进了市场经济的飞速发展。在境内外资本市场高度发展的市场环境下,企业做大做强的愿望促使企业谋求资本市场上市,致力于实现企业价值最大化。虽然上市企业的品牌影响力和融资能力较强,但部分企业内部控制体系不够完善或未能有效执行。财务舞弊、贪腐等情况时有发生,而监管机构对这类行为的处罚又十分严厉,特别是中国证监会修订证券法后,处罚上限大大提高,如近期RX咖啡被处罚金高达11.8亿元人民币。因此,企业需要更加重视内控监督机制。基于此,文章对内部控制监督评价机制的完善进行了研究,并提出了若干建议,以期能为企业完善内控体系提供参考。

At present,China is in the period of economic transition and the global liberalization of trade has promoted the rapid development of market economy.Under the market environment of highly developed domestic and foreign capital market,the desire of enterprises to become bigger and stronger urges them to seek listing in the capital market and to maximize the value of enterprise.Although the brand influence and financing ability of listed enterprises are strong,the internal control system of some enterprises are not perfect or can not be implemented effectively.Financial fraud and corruption occur from time to time,and regulators impose severe penalties on such acts,especially after the China Securities Regulatory Commission revised the Securities Law,the upper limit of punishment has been greatly raised.For example,recently RX Coffee was fined as high as RMB 1.18 billion.Therefore,enterprises need to pay more attention to internal control and supervision mechanisms.Based on this,this paper studies the improvement of the supervision mechanism of internal control,and puts forward some suggestions,hoping to provide reference for enterprises to improve the internal control system.