自萨班斯法案实施以来,各主要证券市场均开始重视上市公司的内部控制情况,将关于财务报告的内控审计作为法定要求,期望内部控制和财务报表审计分别在过程上和结果上保证财务报告的可靠性。以防止上市公司以粉饰报表的方式来掩盖其经营活动或者现金流中可能存在的问题。国内有关内部控制的研究大多集中在沪深两市中、股的上市公司。对于A B Since the implementation of the Sarbanes-Oxley Act, all major securities markets have begun to attach importance to the internal control of listed companies. The internal control audit on financial reports is required by law. It is expected that the internal control and financial statements auditing shall ensure the financial reporting The reliability. So as to prevent the listed company from covering up the possible problems in its operating activities or cash flow by way of whitewashing statements. Most of the domestic research on internal control focuses on listed companies in Shanghai and Shenzhen stock markets. For A B