近些年来,不少发展势头强劲的民营企业纷纷踏上上市之路。但由于体制、机制等方面的原因以及在内部控制建设方面的缺陷,民营企业很难达到上市的要求。笔者在此以某家拟上市的民营企业为例,来说明其在内部控制建设方面存在的问题,并提出改进的建议。一、存在的问题某会计师事务所在给一家拟上市民营企业进行有关内部控制的诊断后,发现该企业在管理层面和业务流程方面 In recent years, quite a few private enterprises with strong momentum of development have embarked on the road to listing. However, due to the reasons of system and mechanism and the defects in the construction of internal control, it is very difficult for private enterprises to meet the requirements of listing. Here, I will use a private listed company to illustrate its existing problems in internal control construction and put forward suggestions for improvement. First, the existing problems A certified public accountants to a private company to be listed on the internal control of the diagnosis, the company found that the management level and business processes