上市公司内部会计控制问题研究

上市公司内部会计控制问题研究(14700字)
摘  要：上市公司的内部控制成效是影响其业绩和财务信息可靠性的重要因素，而在整个内部控制体系中，内部会计控制是核心，能保证公司经营目标实现和高效运行，并维护资产安全和完整。而在现阶段，由于历史原因和现实原因，我国上市公司的内部控制制度建设还存在很多不足，如公司的内控意识薄弱、会计基础工作薄弱、内部会计控制制度不合理、内部审计缺失等，严重影响了公司的发展。本文就是要从内部会计控制出现的问题提出相应的解决措施。要逐步完善公司内部会计控制环境和内部治理框架，加强内外部审计工作、加强企业内部与外部的信息沟通与交流，这样，上市公司的内部会计控制系统才能完善，更好实现公司的经营目标。
关键词：上市公司； 内部会计控制；会计基础工作；审计

Research on the listing of internal accounting control
Abstract： The internal control is the most important factor to influence the performance and financial information of the listed company. And in the internal control system, the internal accounting control is the core, can guarantee the company business objectives and efficient operation and maintenance of assets, secure and complete. But at present, because of historical reasons and practical reasons, the listed companies in China's internal control still exist many deficiencies in the construction of the company, such as weak consciousness, the weakness of basic accounting work, unreasonable internal accounting control system, the poor internal audit, etc, which seriously influenced the development of the company. This article is from the internal accounting control problem of the corresponding measures. To gradually perfect company internal accounting control of the environment and the internal management framework, strengthen internal and external audit work, strengthens the enterprise internal and external information communication, so, the listed company's internal accounting control system can be realized, better goal of the company.