基于风险控制角度的上市公司财务内部控制体系的构建

The Construction of the Financial Internal Control System of Listed Companies Based on the Angle of Risk Control

上市公司作为公众利益实体,相较非上市公司在内部控制的建设上有着更高的要求。内部控制体系是提升上市公司经营效率和效果、促进上市公司实现发展战略的根本保障,进而才能够维护社会主义市场经济秩序和社会公众利益。论文从风险控制的角度分析目前上市公司财务内部控制体系建设工作存在的问题,根据上市公司的实际情况,制定提升其财务内部控制体系构建水平的改进策略。

As a public interest entity,listed companies have higher requirements on the construction of internal control than non-listed companies.The internal control system is the fundamental guarantee to improve the operation efficiency and effect of listed companies and promote the realization of development strategy of listed companies,so as to maintain the order of socialist market economy and social public interests.This paper analyzes the problems existing in the construction work of the financial internal control system of listed companies from the angle of risk control,and according to the actual situation of listed companies,makes improvement strategies to improve the construction level of their financial internal control system.