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随着我国内控制度的不断完善,内控的规范作用得到更好的体现。但是,随着目前内部控制失效事件的发生,人们也对内控制度的执行效果产生怀疑。本文就上市公司内部控制失效现状和改善措施进行研究,首先对上市公司内部控制失效现状进行分析,基于此提出上市公司内部控制失效的改善措施,以供参考。
As China’s internal control system continues to improve, the normative role of internal control is better reflected. However, with the current failure of internal control, people also have doubts about the effectiveness of the implementation of the internal control system. In this paper, the status quo of the internal control of listed companies and improvement measures are studied. Firstly, the status quo of the internal control of listed companies is analyzed. Based on this, the improvement measures of the failure of internal control of listed companies are proposed for reference.