上市公司内部控制质量提升路径研究

Research on the path of improving the quality of internal control of listed companies

上市公司内部控制质量直接影响着公司可持续发展。文章深入分析上市公司内部控制质量提升的必要性以及所存在的多重困境,提出形成科学有效的内控组织体系、完善内部控制制度体系、加强内控队伍专业化建设、深化内控信息化应用、营造良好的外部环境等是上市公司内部控制质量提升的重要路径。

The quality of internal control of listed companies directly affects their sustainable development.The article deeply analyzes the necessity of improving the internal control quality of listed companies and the multiple challenges they face.It proposes that forming a scientific and effective internal control organizational system,improving the internal control system,strengthening the professionalization of the internal control team,deepening the application of internal control information technology,and creating a good external environment are important paths for improving the internal control quality of listed companies.