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近年来,国内企业出现了一股上市潮,伴随着这股热潮,许多企业高层决策者开始对“企业内控”这个概念从陌生到逐渐熟知,进而加以重视。企业内部控制是主办券商对申请上市企业进行尽职调查时关注的重点,也是证券业协会等主管备案审查机构评价的核心。因此,从收集分析未通过证券监管机构上市审查企业的案例入手,研究探讨提升拟上市企业内控水平的措施手段,以期突破困局,顺利实现上市的目标。
In recent years, there has been a wave of domestic companies listed on the market, accompanied by this boom, many business executives began to “enterprise internal control ” this concept from unfamiliar to gradually familiar with, and then attach importance. The internal control of the enterprise is the focus of the host broker when it comes to applying for due diligence of listed companies, and is also the core of the evaluation of the competent filing and reviewing agencies such as securities associations. Therefore, starting with the collection and analysis of cases that failed to go through the listing and examination of securities regulatory authorities, the paper explored measures to improve the internal control of listed companies, with a view to breaking through the dilemma and successfully achieving the goal of listing.