上市公司年审中存在的问题及对策研究

Research on the problems and countermeasures in the annual review of listed companies

年审可以暴露出上市公司在企业治理和内部控制等方面存在的问题,维护上市公司的财产安全,保障股东的相关利益。年审披露出的问题,可以使全体股东更加了解企业的运行状况及经营情况,并针对问题及时改正,维护自己的权益,因此了解上市公司年审过程中存在的问题有助于提高企业的管理水平,加强企业的内部控制,增强预防企业资金风险的能力,提高披露信息的准确度。文章从审计机构和上市公司两个角度总结上市公司年审中存在的问题,并分别给出相应的对策和建议。

The annual audit can expose the problems of corporate governance and internal control in listed companies,safeguard the property safety of listed companies and protect the related interests of shareholders.The problems disclosed by the annual audit can make all shareholders more aware of the operation and operation of the enterprise,and correct the problems in time to protect their rights and interests.Therefore,understanding the problems existing in the annual audit process of listed companies will help to improve the management level,strengthen the internal control,strengthen enterprise financial risk prevention ability,improve the accuracy of disclosure.This paper will summarize the problems existing in the annual audit of listed companies from the perspectives of audit institutions and listed companies,and give corresponding countermeasures and suggestions respectively.